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2020 (4) TMI 475 - HC - CustomsPermission for setting up a 'Software Technology Park' with retrospective date - It is the case of the writ petitioner that certain imports had been made sometime in October-November 2005. These imports pertain to setting up of proposed STP is writ petitioner counsel's say and these imports have been made by claiming benefit of customs notification being N/N. 153/93 - HELD THAT:- Having imported goods in October-November 2005 itself without waiting for LOP, writ petitioner cannot make a request now to advance the effective date of approval merely to take advantage and get benefit under a Customs notification. In the considered opinion of this Court, no tenable arguments has been made to say that the impugned order needs to be interfered with when the refusal to advance the effective date is based on the undisputed factual position that writ petitioner had only LOT and went ahead without waiting for LOP. Petition dismissed.
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