2025 (3) TMI 859

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l for the petitioner, and Ms. Santhi Chandra, learned Senior Standing Counsel for CBIC appearing for the respondents. 2. The petitioner is before this Court in a very peculiar circumstance. The petitioner has been permitted to import certain equipment for the production of solar energy. It is not in dispute that the Department has also granted Customs Private Bonded Warehouse License in favour of the petitioner, under Licence Nos.9 of 2024 and 10 of 2024, in exercise of the powers vested in it under Section 58 of the Customs Act, 1962 (for short, 'the Act'). The dispute now centres around the clearance of the products from the warehouse for home consumption. 3. Para 2 of Licence No.9 of 2024 enables the petitioner to establish a private b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....right in attempting to negate the permission under Section 65 of the Act, after having permitted not only the establishment of the warehouse but also the import of the equipment. 6. It is not in dispute that the equipment is worth around Rs. 11,22,49,23,322/- and Rs. 4,81,07,24,671/-, which is the valuation as submitted by the petitioner and accepted by the Department. The total duty component is Rs. 6,87,86,33,012/- and Rs. 2,94,80,12,078/- respectively. The value as set out is not disputed. The fact that the goods are already installed in the bonded warehouses is also not in dispute. If that be so and keeping in view the fact that the matter has been legally contested before the Delhi High Court in W.P(C).No.10537 of 2022 & batch (ACME H....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2022 for reasons aforenoted. W.P.(C) 12836/2022 shall stand disposed of in accordance with the directions laid down in para 178 of this judgment. We leave it open to the respondents to proceed further in accordance with law." 8. Per Contra, learned Senior Counsel appearing for the petitioner would invite the attention of this Court to para 59 of the judgment of the Delhi Court, which contains the submissions of the learned Additional Solicitor General. The same reads as under: "59. It was in the aforesaid backdrop that the learned ASG submitted that irrespective of the outcome of the challenge to the impugned Instruction, bearing in mind the significance of the issues which arise, it would be expedient for the Court to render an authori....