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TMI Blog2023 (7) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... rjee, Ms. Rakhi Purnima Paul, Ms. Shalini Dey, Advs. JUDGMENT I. P. MUKERJI, J.:- In this case it would be useful to describe the parties by their names. Kariwala Industries Ltd. (Kariwala) is the respondent writ petitioner. It has its registered office at JI-5, Block-EP, Sector -V, Salt Lake, Kolkata - 700091. Parliament enacted the Special Economic Zone Act, 2005 and made the Special Economic Zone Rules, 2006 thereunder. One of such zones was the Falta Export Processing Zone which is now Falta Export Economic Zone (FEEZ). Kariwala asserts that they got permission to set up a unit there. They called it Kariwala Green Bags Unit-III. They describe it as a division of the company. The Development Commissioner, Falta Special Econo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Such stipulation did not make any difference in the status of Kariwala Green Bags as the manufacturer and exporter of the goods, they claimed. According to Kariwala, their Unit-III, Kariwala Green Bags procured raw materials from the company. These materials were sent to the unit after payment of excise duty. Unit no. III then manufactured finished goods from these raw materials and exported them to countries like Turkey, France, U.S.A., Netherlands and Tokyo. On this basis Kariwala Green Bags claimed duty drawback in terms of the above rules. However, the shipping bills were drawn in the name of Kariwala. This drawback claim relates to the period April, 2008 to March, 2009. It amounted to Rs.52,67,429/-. According to the respondent writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2006 read with the Reserve Bank of India rules and regulations and Section 75 of the Customs Act, 1962. Hence, the claim of drawback of M/s. Kariwala Green Bags was rejected. An appeal from this order was preferred before the Commissioner of Customs (Appeals) who by his order dated 30th December, 2011 allowed the appeal by inter alia making the following observations and findings:- "7. From the above, it is clear that the lower authority has misdirected himself in drawing conclusions. To state that M/s Kariwala Green Bags and M/s. Kariwala Industries Ltd. are different entities is a misplaced understanding of the facts. As stated earlier, M/s Kariwala Green Bags and M/s. Kariwala Industries Ltd. are different units of M/s. Kariwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -respondents challenging this order. A learned single judge of this court deciding the writ application came to the finding that Kariwala Green Bags was part of the business of Kariwala and was not a separate company by the name of Kariwala Green Bags. The court pointed out the letter of permission dated 1st August, 2005 which mentioned Kariwala Green Bags as Unit-III of Kariwala. The letter of permission had been issued in the name of Kariwala Green Bags as a unit of the said company, Kariwala. The said division, Kariwala Green Bags belonging to Kariwala justified export of the goods by Kariwala Industries Ltd. in its own name. Transfer of goods from one unit of an entity to another for manufacture was permissible under Rule 30(15)(v) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etting aside the Revisional order dated 28th May, 2013 with a direction upon the concerned respondent authorities to allow the drawback claim of the writ petitioner - as applicable - preferably within a period of six weeks but not later than eight weeks from the date of communication of a photostat certified copy of this judgement and order. Urgent photostat certified copy of this judgement and order, if applied for, be supplied to the parties on priority basis." The Commissioner of Customs (Airport and Admn.), Kolkata and Ors. are on appeal before us. On each and every material issue the learned single judge has come to a plausible finding. He has held that Kariwala Green Bags was a division of Kariwala Industries Ltd. and not a sepa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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