9911796707
TMI Blog2021 (7) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... cable 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 appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons at unit No. 402 comprising an area 34,325 sq. ft, it filed an application seeking exit from SEZ scheme, with the respondent No. 2. It is the petitioner s case that during the course of discussion with the concerned specified officer, it had been conveyed that, since the developer is interested to use the non-IT assets within the SEZ unit, those need not de-bonded and instead permission for transfer of ownership of assets under Rule 38 of the SEZ Rules can be obtained. According to the petitioner, thereafter, the specified officer had granted permission for transfer of the ownership of the non-IT assets of unit No. 402 and No Dues Certificate had been issued to the petitioner for unit No. 402 in respect of the customs and central excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount in addition to other expenses. This has put to inconvenience, the landlord as well, as he is not in a position to give the premises to other person. 8. During pendency of present Writ Petition, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Rule 74 of the SEZ Rules, 2006. iv) With regard the adjudication of the two Show Cause Notices issued to the petitioner, I say and submit that the said Notices will be adjudicated after following the due process of adjudication on merits. 9. In view of the aforesaid, 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. The petitioner is not pressing for the reliefs in respect of show cause notice, as such those to proceed with according to law. In respect of the same, all contentions are open for the parties. The Petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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