M/S. Tal Manufacturing Solutions Ltd. v. Union Of India And ORS.

osk 356-wp-7914-2008.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 7914 OF 2008 M/s.Taj Manufacturing Solutions Ltd.

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Petitioner V/s.

Union of India And Ors.

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Respondents • Mr.Jas Sanghavi i/b. PDS Legal for the Petitioners. • Mr.Sham Walve for the Respondents.

CORAM : S.V. GANGAPURWALA AND A.M. BADAR, JJ.

DATE : 21st JULY, 2017.

PER COURT :

1] Today, we have disposed of Writ Petition No.48 of 2009. In the said Writ Petition, we have heard the learned counsel for the Petitioner and Mr.Walve, learned counsel for the Respondent-State. 2] In the present matter, the similar relief is claimed. As such, we have asked Mr.Walve, who normally appears for Respondents/State to appear and assist the Court. 3] The learned counsel for the Petitioners submits that the Petitioners had supplied goods from DTA to SEZ. A Circular dated 30th June, 2008, was issued purporting to levy duty. The learned 1/2

osk 356-wp-7914-2008.odt counsel submits that the Gujrat High Court in case of Essar Steel Limited vs. Union of India, reported in 2010 (249) ELT 3, had the occasion to address the veracity of the said circular and the said Circular is set-aside by the Gujrat High Court in the above referred case. The Apex Court has confirmed the said judgment. Mr.Walve, the learned counsel, does not oppose this position. 4] In view of the above, Rule is made absolute in terms of prayer clause (a).

5] Rule made absolute, accordingly, in above terms. (A.M. BADAR, J.) (S.V. GANGAPURWALA, J.) 2/2