TaxTMI 
TaxTMI 
2026 (1) TMI 1329
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....n of India is filed praying for the following substantive reliefs: a.) this Hon'ble Court be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ, direction or order calling for the records and proceedings of case of the Petitioner and after examining legality and validity thereof, quash and set aside the Order in Original having Reference No. DCST-E-706/Nodal-4//2018-19/DRC-7/2024-25/B-130 dated 22.04.2024 passed by the Respondent No. 3. b.) that this Hon'ble Court may be pleased to issue a Writ of Prohibition or any other writ, order or direction under Article 226 of the Constitution of India prohibiting the Respondents from taking any further steps or proceeding....
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.... 3. The brief facts are: The Petitioner is engaged in the export of engineering services to its holding company, namely Dar Al-Handasah Consultants Shair and Partners Holdings Limited, Jersey, United Kingdom. The Petitioner holds an Importer-Exporter Code (IEC) No. 3107010553, issued on 17th September 2007 in accordance with Paragraph 2.12 of the Foreign Trade Policy (FTP), 2004-2009, and is engaged in the export of engineering services as stated aforesaid. The Petitioner is duly registered under the Goods and Services Tax regime bearing GST Registration No. 27AAACCD6524H1ZQ. 4. It is the Petitioner's contention that, in light of the exemption provided under Notification No. 52/2003-Customs dated 31st March 2003, the Petitioner....
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....ebruary 2019 the calculation of duties of customs was approved by Respondent No. 4 by a letter of the even date and the Petitioner was discharged of his duty, liability by paying approved custom duties. On 6th March 2019 the Petitioner discharged the aforesaid duty liability by paying the approved calculated duties of customs through TR-6 challan. 7. On 11th March 2019, the Petitioner requested Respondent No. 4 to provide the No Objection Certificate (NOC) in the light of the duty liability as being discharged. Accordingly on 28th March 2019, the Respondent No. 4 issued NOC, certifying that the duty liability has been discharged by the Petitioner and therefore the Petitioner obtained the final exit letter dated 4th April 2019 on the basi....
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.... of the imported and indigenous capital goods had paid the following amounts to the Customs Authorities, i.e., a) BCD-Rs. 11,23,495/-; b) SWS-Rs.1,12,350/-; and c) IGST- Rs.32,90,108/-. This Court had also specifically noted the contention of learned Senior counsel for the Petitioner Mr. Prakash Shah, that despite having paid IGST to the extent of Rs. 32,90,108/- on debonding, the State Authorities are once again insisting upon the Petitioner paying the IGST, which is not a correct position in law and the same amount cannot be demanded both by the State authorities and the Central authorities. . On the said date the matter was adjourned on the ground that learned AGP Mr. Deolekar, appearing for the Respondent -....
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....w. Relevant Customs and Central Excise Circulars and also under the Provisions of Chapter 6.15(b) of the Foreign Trade Policy, 2015-20, and assessed payable duties on depreciated value on those capital goods, the depreciated value was Rs. 1,85,92,193/-, wherein the payable customs duties comes to Rs.45,25,925/-, which includes (BCD Rs. 11,23,495/-, SWS Rs. 1,12,350/- and IGST Rs. 32,90,108/-). e. The Respondent No. 4 had issued No Objection Certificate dated 28.03.2019 to the petitioner, inter-alia, certifying that the duty liability has been discharged by the Petitioner vide TR-6 Challan 57 dated 06.03.2019. On the basis of the NOC granted, the Petitioner obtained permission for final exit from STP Authorities, Pune." 14. In vi....