TMI Blog2024 (3) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... ert the above submissions of learned advocate for the petitioner by referring to any provision of the SEZ Act. Petition disposed off. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Mr JK Mittal with Mr Amit Laddha for Mr Hardik P Modh (5344) For the Respondent(s) No. 1,2,3,5 : Mr Ankit Shah (6371) For the Respondent(s) No. 4 : Ms Hetvi H Sancheti (5618) ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs. (a) this Hon'ble Court be pleased to issue a Writ of certiorari or a Writ in the nature of Certiorari, or any other appropriate W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the warehouse and clearance of the containers as per Letter of Approval granted to the Petitioner without implementing the impugned letter dated 01.11.2023 (at Annexure-D) issued by the office of the Respondent No. 2, under the signature of the Respondent No. 3, with respect to the Petitioner, on the behest of the Respondent No. 4 on such terms and conditions as deemed fit; 2. This Court (Coram: Hon ble Mrs. Justice M.K. Thakker) passed the following order on 23rd November, 2023. Learned advocate, Mr. J.K. Mittal, for the petitioner submits that impugned communication, which was issued by the Respondent No. 3 from the office of Respondent No. 2 dated 1st November, 2023 by which D.T.A. Clearance (Cargo Vehicle Movement) M/s. OWS Warehouse wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arehouse of the present petitioner. Mr. Mittal, learned advocate further submits that petitioner is neither importing any goods from any country nor exporting goods to any country. Various companies do store in the warehouse of the petitioner in SEZ area and as per claims when any goods entered into the warehouse, there is a requirement to file Bill of Exchange by the present storing goods requiring to file BoE and when it was taken out from the warehouse, again BoE is filed and custom duty is to be paid. The impugned communication which was on the basis of the letter of Commissioner of Custom House, Mundra, there was no any reference to any Rules, Regulations, Provisions or date of the said communication issued by the Custom Department nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 4. Direct service for Respondent No. 5 is permitted. 2.1 Thereafter the matter was heard from time-to-time. On the last date of hearing i.e. on 14th February, 2024 it was submitted by learned advocate Mr. Ankit Shah that show-cause notice dated 08th January, 2024 was issued by the respondent No. 2 along with relevant documents calling upon the petitioner to show cause to the Development Commissioner, APSEZ, Mundra, as to why Letter of Approval dated 26th October, 2016 and renewed from time-to-time granted for authorised operations of warehousing service activities should not be cancelled under Section 16 of the SEZ Act, 2005 and as to why penal action should not be taken against them under Foreign Trade (Development and Regulations) Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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