2015 (8) TMI 455

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..... NIA GOKANI, JJ Mr RJ OZA, ADVOCATE for the Appliant Mr PARESH M DAVE, ADVOCATE for the Respondent ORDER   (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) These Civil Applications were taken up for final hearing today. Applications are filed by the Department seeking stay of the common judgment and order dated 01.01.2013/12.03.2013 passed by the Customs, Excise & Service Tax Appellate Trib .....

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..... . We find that the provisions of Rule 29 (2)(a) & (b), specifically mandates the SEZ unit to register the Bill of Entry with the Authorized Officer in SEZ and assessment is to be done by the same officer and such registered or assessed Bill of Entry shall be submitted to Customs Officers, and the same shall be treated as permission for transfer of goods to SEZ importer. 12. A holistic reading of .....

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..... ms Act, 1962 does not arise. This view is fortified by the decision of the Tribunal in the case of Shilpa Creation Private Limited [2007] 220 ELT 503 (Tribunal-Kolkatta]. In view of this, we find that the goods which were found as per Letter of Approval in both the containers could not be confiscated, nor their value could be determined by the Commissioner of Customs, Kandla as per the said goods .....

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