SAURASHTRA CEMENT LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These writ petitions involve similar questions. Though there are certain factual differences, central legal issues are common. The petitions have been filed by two companies registered under the Companies Act having common Directors and are, therefore, referred to as companies belonging to same group. The petitions call in question legality and validity of two separate orders passed by the Settlement Commission on applications made by the respective companies under the provisions of the Customs Act, 1962.

(2.) The facts may be noted at the outset.

(3.) The facts in Special Civil Application No.13399/2006 are similar. In this case, the petitioner No.1 - Gujarat Sidhee Cement Ltd. is also a Company registered under the Companies Act and is engaged in manufacture of cement and clinker. It also exports its products in the international market. For export of clinker, the Company imported coal and MR Bricks under different licences without payment of duty undertaking to export agreed quantity of clinker within 18 months of the import. Details of such imports are as under : -