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TMI Blog2025 (3) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... Standing Counsel for the Department does not appeal here. It is appropriate to stay the operation of the impugned proceedings dated 24.06.2024 produced as Annexure-P1, subject to the condition that this interim order shall remain in operation till any orders that may be passed by the Hon'ble Apex Court in the pending SLP (C) No. 20274-20281 of 2024 preferred by the Central Board of Indirect Taxes and Customs. There shall be a direction to the State Bank of India, Jubilee Hills Branch, Hyderabad, to deduct a sum equivalent to 15% of the payment received under the PPAs dated 02.02.2022 and 07.07.2022 and retain the said sum in a fixed deposit until further orders from this Court. Conclusion - The petitioner was entitled to interim relief, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remises at Sy. Nos. 791 & 794 of Chennakkapally Village, Gadivemula Mandal, Nandyal, Andhra Pradesh (300 MW AC Solar Power Project) for importing and warehousing of the capital goods viz., Monocrystalline Bifacial Solar PV Modules/Panels falling under Customs Tariff Heading: 8541 upto the amount of customs duty i.e. Rs. 294.80 crores. Similarly, Para 2 of Licence No. 10 of 2024 enables the petitioner to establish a private bonded warehouse in the premises at Sy. No. 212/1, Pinnapuram Village, Panyam Mandal, Kurnool, Andhra Pradesh (700 MW AC Solar Power Project) for importing and warehousing of the same capital goods upto the amount of customs duty i.e. Rs.687.86 crores. 4. Conditions of the licence are imposed in Para 5 of the licences. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Limited and others v. CBIC decided on 06.05.2024) and a Division Bench of the Delhi High Court having held against the Department and further the Hon'ble Apex Court not having stayed or suspended the operation of the order of the Division Bench of the Delhi High Court on similar issues, we are of the prima facie opinion that the petitioner has made out a case for grant of an interim relief. 7. Ms. Santhi Chandra, learned Senior Standing Counsel, would vehemently contest the claim of the petitioner that the case on hand is squarely covered by the reasoning and findings set out by the Division Bench of the Delhi High Court. She would take the Court to Para 180 of the judgment of the Delhi High Court in the case of ACME Heergarh Powertech P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the scope of Section 65 read along with the MOOWR Regulations in the instant batch of petitions. This prayer stands reiterated in paragraph 16 of the Written Submissions which have been tendered." 9. Learned Senior Counsel would further take the Court through Para 113 of the judgment, which reads as under: "113. The impugned Instruction, as would be manifest from a plain reading thereof, appears to place the licensing authorities under a clear mandate to proceed on the basis that generation of electricity as a subject per se falls outside the ambit of the MOOWR Regulations. The Instruction proceeds further to hold that all licenses granted as well as applications which may be made thereafter would be guided by the view expressed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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