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Issues involved: Challenge to judgment on writ petitions regarding the interpretation of the term "fish" under the Agricultural Produce Cess Act, 1940.
Judgment Summary: The Supreme Court condoned the delay in special leave petitions and granted leave to appeal the judgment that allowed certain writ petitions challenging the imposition of cess on export of prawns and shrimps under the Agricultural Produce Cess Act, 1940. The Act imposes a cess on exported articles, including "Fish," at a specified rate. The exporters contended that prawns and shrimps were not covered by the term "fish." The High Court, in the writ petitions, did not find sufficient evidence to conclude that prawns and shrimps were not considered "fish" in common parlance. The Court cited the need for an unambiguous conclusion on technical matters before relegate parties to an alternate remedy. However, the Supreme Court held that the High Court should have directed the writ petitioners to pursue an alternate remedy, such as filing appeals under the Customs Act, as provided in Section 5A. The Supreme Court directed the writ petitioners to file appeals within eight weeks, making the requisite pre-deposits. The respondents were instructed not to raise objections to the appeals' maintainability, including those related to limitation. The Court clarified that it expressed no opinion on the case's merits and ordered the bank guarantees provided by the writ petitioners to be maintained until the appeals' pre-deposits were made. The civil appeals were allowed, with no costs imposed.
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