Khivraj Tech Park Pvt. Ltd Vs Union of India (Madras High Court)
Madras High Court held that denial of benefit of Notification No. 153/93-Cus dated 13.08.1993 to Software Technology Park on imports undertaken prior to CMDA approval not justified as substantial requirement of notification satisfied.
Facts- Appellant is a company registered under the provisions of Companies Act, 1956. Appellant intended to set up a Software Technology Park in accordance with the policy formulated by the Ministry of Communication and Information Technology, Government of India. Appellant submitted an application on 25.01.2005 to 2nd respondent Software Technology Park of India with all particulars required for permission for setting up of Software Technology Park. List of capital goods to be imported for the project in terms of Notification No. 153/93/Cus dated 13.08.1993 was also provided.
Respondent No.1 vide letter dated 22.06.2005 (communicated to appellant on 22.06.2005) informed appellant that IMSC in their meeting held on 04.04.2005, recommended approval of appellant’s application for setting up Information Technology Park and import of capital goods for a CIF value of Rs.2,743/- lakhs under Notification No. 153/93-Cus dated 13.08.1993. The recommendation was subject to obtaining permission from the Chennai Metropolitan Development Authority (CMDA).
In the meantime, appellant imported goods covered in the list of capital goods approved in principle by IMSC for a CIF value mentioned vide letter dated 22.06.2005 as recommended by IMSC based on the approval of IMSC on 04.04.2005.
