affidavit in reply, have stated that the instant case is of a SEZ unit
which exported the goods under free shipping bills. All the SEZ ... Foreign Trade Policy/Handbook of
Procedure 201520, MEIS benefits were available to SEZ units with effect
from 01.04.2015.
25. In case of EDI shipping bills
subordinate nor the
authorities under the Special Economic Zones Act ("SEZ
Page 2 of 16
C/SCA/11876/2014 JUDGMENT
Act" for short ... taking any responsibility for processing
such refund claims of the SEZ units.
2. As a test case, we may record the facts arising in Special
continuing to establish their respective projects in land
situated in Mundra SEZ, being part of Revenue Survey
No.295/1 and part of Revenue Survey ... separate projects of
the petitioners at their respective lands in the Mundra
SEZ;
(iii) That pending the hearing and final disposal of this
petition, this
situated in Special Economic Zone
(hereinafter referred to as 'the SEZ').
3. In Special Civil Application No.14856 of 2010,
the petitioner ... Gujarat Special
Economic Zone Act, 2004 (hereinafter referred to
as 'the SEZ Act '), which was brought into effect
from
order dated 23 rd January 2013
passed by the Specified Officer (SEZ) of Customs by which the said
Officer rejected the petitioner's request ... sold in the local market. These clearances by the Special Economic
Zone (`SEZ' for short) unit to the Domestic Tariff Area
Import is permitted to units in Special Economic
Zone (For short "SEZ") and Export Oriented Units
notified by the Central Government ... materials in nature of new/virgin plastic scrap/
waste in the SEZ operations of the petitioners.
5. In view of the aforesaid Rules, the Customs
MEIS scheme to the units located in
the Special Economic Zones (SEZ) and it is made
Page 3 of 32
Downloaded ... tariff lines. In
order to give a boost to exports from SEZs, it
has been decided to extend the benefit of the
reward scheme
Commissioner Of Income Tax - I vs Mundra Port And Sez Ltd....Opponent(S) on 15 January, 2014
Author: Sonia Gokani
Bench: Akil Kureshi , Sonia Gokani ... COMMISSIONER OF INCOME TAX - I....Appellant(s)
Versus
MUNDRA PORT AND SEZ LTD....Opponent(s)
================================================================
Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Appellant
from carrying out any pipeline laying
activity in the Dahej SEZ area for
transportation of Natural Gas;
c. Pending the hearing and final disposal ... from carrying out any pipeline
laying activity in the Dahej SEZ area for
transportation of Natural Gas;
e. To grant such other and further reliefs
issued by the Respondent No.3 the Joint Development
Commissioner, Pharmez SEZ, at Annexure A hereto and further be
pleased to issue a writ ... Respondents
from granting Letter of Approval for Plot No.4 of Pharmez SEZ to any
other person/company, etc. other than the Petitioner