2023 (8) TMI 134

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....d learned Additional Solicitor General Mr. Devang Vyas for respondents no. 2 and 3. 2. By filing the present petition, the petitioner has prayed for direction to respondent no.2 Development Commissioner, Dahej Special Economic Zone, Dahej, to short close the Bulk Bills of Entry by foreclosing the said Bills of Entry in respect of quantities of goods and materials not cleared under the Domestic Tariff Area (DTA) and lying as unutilised balance. The Bills of Entry sought to be short closed are listed at Annexure-D to the petition, which are 31 in numbers. 2.1 It is further prayed to direct the respondents to certify the uncleared quantities of the goods and materials in respect of said 31 Bulk Bills of entry. The petitioner has also pra....

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....stoms Authority. 3.3 Responding to this, the petitioner stated that the Specified Officer of SEZ was Customs Officer for SEZ unit and therefore, the petitioner could not file refund claim before any other Customs Authority. The petitioner again requested for certificate of foreclosure of pending Bills of Entry and stated about excess custom duty deposited under the Bulk Bills of Entry. Yet another representation was made on August-September, 2017. 3.4 On 27.11.2017, the specified officer replied to the petitioner asking the petitioner to process the refund claim with Surat Customs Division. The petitioner also asked to explain as to why goods covered under the 31 Bills of Entry were not utilised so far. The petitioner replied on 29.11....

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.... Special Economic Zones Act, 2005 and transactions and goods and requests related thereto shall be made by the jurisdictional Customs and Central Excise Authorities. 4.1 Circular dated 31.03.2017 was referred to, to submit that same also provided for making application to the jurisdictional authority. It was stated that the petitioner was advised to file the refund claim accordingly. In the affidavit, it was stated that the petitioner was requested to submit details including (i) requisite amendment fee against each Bill of Entry along with the challan evidencing the payment towards amendment change, (ii) evidence with undertaking that the buyers had not availed full Cenvat credit, (iii) declaration certificate of buyer that they had not....

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.... certain procedural details. It was contended that the petitioner has requested for short-closure of respective 31 Bills of Entry, however did not follow the procedure for amendment in terms of section 149 of the Customs Act, 1962. The amendment would be required to be paid under the Levy of Fees (Customs documents) Regulations, 1970 as amended from time to time, it was stated. 4.4 By filing the rejoinder affidavit, the petitioner reiterated that the necessary certification was not given by the competent authority. It was submitted that foreclosure was a separate proceeding requiring a formal order by the Specified Order and not an amendment of any existing document like Bill of Entry. It was submitted that various Bulk Bills of Entries ....