CHANDRAKANT THAKKAR Vs. COMMISSIONER OF CUSTOMS (EXPORTS)

JUDGEMENT

(1.) Having heard both sides and perusing the order passed by the Tribunal, we are of the view that the Appeals raise substantial questions of law. Since there are three Appeals and which involve a common point, we have taken them together. We would take the facts from Appeal No. 51 of 2014. The substantial questions of law can be formulated as under:--

(2.) The facts are few and simple and in the light of the order that we propose to pass, we do not wish to keep the Appeals pending. By consent, they are taken up for final disposal.

(3.) The company Ashte Logistics Pvt. Ltd. applied for and obtained, in terms of a policy, a permission to set up a Container Freight Station near Nhava Sheva with an area of 3.661 hectares. The survey numbers and area in hectares were mentioned in the application/proposal. That proposal was placed before the Inter-Ministerial Committee of the Ministry of Commerce, in which officials from the Ministry of Finance, Ministry of Railways and Ministry of Shipping are members. The policy was to reduce the congestion and speed clearance of imported goods and export goods. The private sector was called upon to participate in setting up Inland Container Depots (ICD) and Container Freight Stations (CFS). The proposals of the Appellants for setting CFS were approved and a letter of intent dated 5th May, 2008 came to be issued, copy of which is at Annexure 'B' to the Appeal paper book.