2023 (1) TMI 113

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.... subject to just exceptions. CM APPL. 54340/2022 2. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 17116/2022 and CM APPL. 54338/2022 [Application filed on behalf of the petitioner seeking interim relief] 3. This writ petition is directed against a part of the notification bearing no.54/2022-Customs dated 19.10.2022 [i.e., Sl. No. 2(ii)] and the communication dated 21.11.2022 issued by respondent no.2. 4. Mr Sujit Ghosh, who appears on behalf of the petitioner, submits that, apart from anything else, a perusal of the communication dated 21.11.2022 would show that the benefit of the concessional rate of customs duty available to the petiti....

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....om the Government of India, Ministry of Finance, Department of Revenue, concerning "Registration of Power Project for Import of goods for initial setting up of 600 MW solar power project at Village-Pratapura Masuria, Tehsil - Sankra. Dist-Jailsamer. Rajasthan". Mr Ghosh, in particular, has drawn our attention to paragraph 3 of the said communication. For the sake of convenience, the same is extracted hereafter: "3. As per recommendation of the Pr. Secretary, Energy Department, Government of Rajasthan, the above items have been registered under project import having licence registration No.9900869051 dated 30.09.2022 under the Project Import Regulations, 1986. You are advised quote the said reference F.No. VIII(16)10)BGKT/PI/2022-23....

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....d the stipulated eligibility criteria for being accorded the concessional rate of duty. 8.1 It is Mr Kumar's submission that, at this stage, no interim order can be passed in favour of the petitioner, even if the matter, otherwise, would require consideration. 9. Mr Ghosh, in response to this submission of Mr Kumar, says that insofar as the instant writ petition is concerned, the letter of credit for imported material has to be established in and about March-April 2023. As regards other connected matters are concerned, Mr Ghosh says that in some of them, the letter of credit has to be established in February-March 2023. 10. Given the aforesaid, we are of the view that the petitioner has set up a prima facie case. In case no interim....