SARLA PERFORMANCE FIBERS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Respondents waive service. By consent, Rule is made returnable forthwith.

(2.) The petitioner, by this petition, claims the following two reliefs:-

(3.) It is the case of the petitioner that in terms of a letter/permission dated 29th July, 1994 and as amended from time to time, the petitioner has established, inter alia, an Export Oriented Unit (EOU) for the manufacture of synthetic yarn at its factories, details of which are set out in para 6 of the petition. The petitioner is engaged in the manufacture and export of all types of synthetic yarns and of the nature described in para 7 of the petition. It is claimed that Unit-I of the petitioner has been licenced under section 58 of the Customs Act, 1962 as Private Bonded Warehouse vide licence dated 18th October, 1994. This licence is renewed from time to time. The Unit-II has been licenced under section 58 of the Act as Private Bonded Warehouse vide a licence dated 14th November, 2003. The validity of this licence is extended from time to time. Both these units are also registered under section 6 of the Central Excise Act, 1944. The petitioner purchased polyester yarn from the units located in domestic tariff area (for short "DTA"). The purchase orders are relied upon by the petitioner in this behalf.