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TMI Blog2022 (7) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, since the petitioner has operated under the scheme captured in the 2019 Regulations and up until now, has obtained deferral of customs duty and IGST to the extent indicated - the coercive measures, if any, taken by the respondents, at this juncture, when the petitioner s import consignment is due to arrive in the country, will cause detriment to the petitioner s interest. Issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 [hereafter referred to as 2019 Regulations ]. 2.1. This circular appears to dialate on the manner in which section 65 of the Customs Act, 1962 [in short the Act ] and 2019 Regulations are to be applied. 3. Mr Sujit Ghosh, who appears on behalf of the petitioner, assails the said circular, inter alia, on the following grounds: (i) The impugned circular dated 09.07.2022 issued by respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Heergarh Plot-1 and for Rs.329,93,00,000 in respect of Heergarh Plot-2. (v) Furthermore, it is Mr Ghosh s contention that if the circular is allowed to operate, its consignment for import of solar modules would be subjected to customs duty and IGST, contrary to the provisions of the 2019 Regulations. Mr Ghosh submits that the customs duty and IGST leviable on capital goods is deferred, ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the country, will cause detriment to the petitioner s interest. 7. Issue notice. 7.1. Mr Satish Kumar accepts notice on behalf of the respondents. 8. Counter-affidavit will be filed within two weeks from today. 8.1. Rejoinder thereto, if any, will be filed before the next date of hearing. 9. In the meanwhile, the respondents are restrained from taking any coercive measures against t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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