2024 (11) TMI 744

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.... the prescriptions in the Foreign Trade Policy (FTP) and other laws. 2. The appellant herein is an entity based in Hong Kong and had availed warehousing facility offered by M/s Infinity Global Supply Chain Pvt Ltd, a unit issued with Letter of Approval (LoA) by the jurisdictional Development Commissioner to operate in Ashriya Free Trade and Warehousing Zone, established under the Special Economic Zone Act, 2005. The appellant had transferred 'ATX CASES - OTHERS' from their Dubai warehouse in three containers to the premises of M/s Infinity Global Supply Chain Pvt Ltd and, on subsequent investigation by customs official, were found to be old and used 'central processing unit (CPU)' and 'hard disk drives (HDD)' of various brands valued at Rs....

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...., 1962 could not have been invoked inasmuch as the goods, though landed in geographical limits of India, these were, in accordance with section 53 of Special Economic Zone Act, 2005, beyond the customs territory. It was further contended that neither section 111(d) nor section 111(l) could be brought to bear on the impugned goods in the proceedings before lower authorities as no bill of entry had been filed for clearance into the domestic tariff area (DTA). It was further submitted that clearance to the, domestic tariff area (DTA), if at all did occur, is governed by the procedure set out in rule 47 of Special Economic Zone Rules, 2006 and liable to duty in accordance with section 30 of Special Economic Zone Act, 2005. 4. Learned Authorise....