2021 (7) TMI 261

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....low Application dated 31.10.2019 and refund of the customs duty and interest deposited under protest under letter 26.02.2021. Alongwith the same, the petitioner has prayed for a writ of certiorari quashing and setting aside the Committee Report dated 21.10.2020 and impugned show cause notice dated 02.03.2021. 2. Succinct reference to relevant factual aspects may be appropriate. The petitioner had set up units No. 402, 501 and 601 in Hiranandani Builders Special Economic Zone, Hiranandani Business Park, Powai, Mumbai for providing IT and IT enabled services under letter of approval dated 20.09.2007 received from SEEPZ SEZ and issued in the name of Lehman Brothers Services India Pvt. Ltd. Subsequently, on share sale transfer, it came to be....

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....lleging violation of provisions of SEZ scheme and rules at the time of transfer while vacating unit No. 402 and no orders were being passed on application for exiting SEZ scheme vacating of units No. 501 and 601. 6. In the circumstances, the petitioner has challenged the show cause notice and has also sought the relief as aforesaid. The respondents have filed affidavit-in-reply to the Writ Petition opposing the reliefs in the Writ Petition. 7. The petitioner is stated to have urgency in exiting out of the SEZ scheme and the management has decided to pay duty on the depreciated value of non-IT assets of units No. 501 and 601 and to exit the scheme in terms of Rule 74(5) of the SEZ rules. The matter has been vigorously followed up. Howe....

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....2021, reads thus :- "8. I am in receipt of the Note circulated in the said Petition and I have gone through the same on their points. I say and submit on the points of the Note as under : i) With regard to the issue of No dues Certificate to the petitioner, I say and submit that the No dues Certificate can be issued after fulfillment of various parameters and compliance, therefore, the same will issued on completion of said compliances and fulfillment without any further delay from the department. ii) I say and submit that the Petitioner has filed the Bills of entry before Respondent No. 3 for the goods sought to be cleared. The assessment will be done expeditiously without any delay from the department. ....