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2021 (7) TMI 261 - HC - CustomsSeeking no Dues Certificate and exit certificates - Seeking exit from SEZ scheme - vacation of premises - Refund of customs duty and interest - the amount was paid under protest - HELD THAT:- The Petitioner has shown willingness to pay all the dues as assessed by the revenue department for exiting the SEZ scheme vacating units No. 501 and 601. The department as well has filed an affidavit-inreply on 02.07.2021 on behalf of the respondents referring to that application dated 24.03.2021 has been filed by the petitioner for permission to clear e-waste, scrap and the balance capital goods on payment of applicable duty under rule 74(5) SEZ rules, 2006. The same has been processed and necessary permission to file bill of entry had been given to them and the petitioner has filed the bills of entry for the clearance and applicable duties would be levied on the basis of the Customs Tariff Act. It has been referred to that the applicable duty as on 30.06.2021 has been worked out to be approximately ₹ 91,00,000/-. It has further been referred to that request of the petitioner is being processed under rule 74 of the SEZ rules, 2006. The respondents would carry out necessary process for the No Dues Certificate and exit certificates referred to above vacating units No. 501 and 601 as early as possible preferably within a week and pass appropriate orders on fulfillment of the conditions - Petition disposed off.
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