DEVHARSH INFOTECH PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In this petition under Articles 226 and 227 of the Constitution of India, the petitioner company is seeking the refund from the respondents of special additional duty of customs with interest paid towards the special additional duty of customs after the sale of imported materials into the domestic tariff area by the unit of petitioner company in the Surat Special Economic Zone.

(2.) Lucky Forms Private Limited amalgamated with the petitioner company as per the approval of the Bombay High Court on 8.3.2013, which had its unit in Surat Special Economic Zone, which had imported 6 consignments of thermal paper reels in its unit from the domestic tariff area unit on payment of 4% of special additional duty of customs.

(3.) This was rejected by the Specified Officer of the Surat Special Economic Zone vide his Order in Original dated 24.8.2011 on the ground that there are no provisions in the Special Economic Zone Act, 2005 and the Special Economic Zone Rules, 2006 for refund of the customs duty paid.