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TMI Blog2008 (7) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... Keyur Gandhi for the petitioner. Shri Harin P. Raval, Asst. Solicitor General, for the Respondent. [Common Order per: K.A.Puj, J. (Oral)] .- These two matters were originally placed before the Division Bench (Coram :- Hon'ble Mr. Justice D. A. Mehta and Ms. Justice H.N. Devani). However, the said Division Bench has passed an order on 25.07.2008 that the said matters were not taken up by the Court consisting of Hon'ble Mr. Justice D. A. Mehta. Hence, after the permission of Hon'ble the Acting Chief Justice, it was mentioned before this Court at about 12.00 O'clock to take up these matters. Since this Court was taking up other matters allotted to them and in second sitting, the Bench is not available, the Court decided to reassemble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ira, Surat and for supplies of Iron Ore Pellets and Calibrated Lump Ore by the petitioner of Special Civil Application No.9713 of 2008 to the SEZ unit of the Company located at Essar Special Economic Zone, Hazira, Surat. The petitioners have also prayed for quashing and setting aside letter dated 30.06.2008 of the respondent No.3 at Annexure O, letter dated 08.07.2008 of the respondent No.4 at Annexure P and letter dated 09.07.2008 at Annexure R, in each of these petitions. By way of an interim relief, the petitioners have prayed for suspension of the operation and implementation of letters dated 30.06.2008, 08.07.2008 and 09.07.2008 of the respondents and directing them to continue the arrangement regarding supply of goods to the SEZ unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n International Financial Services Center, whether established before or established after the commencement of this Act. Lastly, he invited the Court's attention to the provisions of Section 51 of the Act which gives an overriding effect of the Act. It says that the provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act. Based on these provisions of the Act, Mr. Raval has submitted that supply of goods by a Unit in the Domestic Tariff Area to a Unit in the Special Economic Zone attracts levy of duty of customs being export duty specified in the Export Tariff in the Special sched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia' includes the territorial waters of India. He has, therefore, submitted that the goods are moved from one place to another place in India and not taken outside India or outside the territorial waters of India. The Court's attention is further invited to the provisions of Section 12 of the Customs Act which talks about dutiable goods. It says that except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under [the Customs Tariff Act, 1975 (51 of 1975)], or any other law for the time being in force, on goods imported into, or exported from, India. It is, therefore, submitted that no goods are imported into or exported from India. The Court' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Vehicles Act cannot be extended to Section 3 (1) and the Explanation thereto of the Taxation Act. 9. Reliance is also placed on the interim order passed by the Madras High Court in the case of M/s. Advait Steel Rolling Mills Private Limited v. Union of India and others, M.P. No. 2 of 2008 in W.P. No. 16990 of 2008 wherein the petitioner has prayed for an order of injunction from levying duties of customs being export duties on removal of goods from any place in India (outside a Special Economic Zone) to a Special Economic Zone inside India and on perusing of the petition and the affidavit filed in support thereof and upon hearing the arguments of the learned counsel appearing for the petitioner, the Court granted interim injuncti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay customs duty on the goods supplied from a Domestic Tariff Area to SEZ Unit or on removal of goods from any place in India i.e. outside a Special Economic Zone to a Special Economic Zone in India. The issue requires consideration by the Court. One more reason to grant the interim stay is that though SEZ Act has come into force w.e.f. 23.06.2005, the arrangement was continued by the authorities upto 30.06.2008. The petitioners have been furnishing Bank Guarantee and/or executing bond in favour of the authorities and they are prepared to continue the same arrangement for a couple of weeks till the Court hears the matter after the pleadings are completed. One Court has already granted interim stay and this being an all India Statu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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