CIVIL JURISDICTIONWRIT PETITION NO. 1494 OF 2023 Saurer Textile Solutions Pvt Ltd & Ors. v. ~1.The State of Maharashtra & Ors.

Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx14.Jyotibala Bahubali Dotiya,Flat Nos. 14 & 15, Plot No. 51, Road No. 7, Daulat Nagar, CTS No. 2575 and 2575 (1 to 4), Village-Eksar, Taluka-Borivali, Mumbai 400 066.15.Bahubali R Dotiya,Flat Nos. 14 & 15, Plot No. 51, Road No. 7, Daulat Nagar, CTS No. 2575 and 2575 (1 to 4), Village-Eksar, Taluka-Borivali, Mumbai 400 066.16.Parul Nirbhay Shah16ANirbhay J Shah,both residing at Flat No. 16, Plot No. 51, Road No. 7, Daulat Nagar, CTS No. 2575 and 2575 (1 to 4), Village-Eksar, Taluka-Borivali, Mumbai 400 066.17.Rameshbhai Babulal Shah,Flat No. 13, Plot No. 51, Road No. 7, Daulat Nagar, CTS No. 2575 and 2575 (1 to 4), Village-Eksar, Taluka-Borivali,Mumbai 400 066.18.Divya Jyoti Co-operative Housing Society Limited,Plot No. 51, Road No. 7, Daulat Nagar,CTS No. 2575 and 2575 (1 to 4), Village-Eksar, Taluka-Borivali, Mumbai 400 066.…Petitioners~ versus ~1.The State of Maharashtra,Ministry of Revenue and Forest, through the office of Government Pleader, High Court (OS), Mumbai.Page 20 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx2.Chief Controlling Revenue Authority Maharashtra State,Pune having its office at Ground Floor, New Administrative Building, Opp Vidhan Bhavan, Pune 411 001.3.The Collector of Stamps, Borivali Taluka Office, MMRDA Building, 1st Floor, Bandra Kurla Complex, Bandra (East), Mumbai 400 051.4.Joint Sub-registrar of Borivali,Tahasildar Office, 1st Floor, Natakwala Lane, Borivali (West), Mumbai 400 092.5.Inspector General of Registration and Controller of Stamps (Maharashtra State),Ground Floor, New Administrative Building, Opp Vidhan Bhawan, Pune 1.6.DV Developers LLP,A Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008 having ID No. AAD-4080 dated 20th February 2015a Partnership Firm, carrying on business at 802-B, Western Edge II, Western Express Highway, Borivali (East), Mumbai 400 006.…RespondentsPage 21 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION (L) NO.7193 OF 2023Asian Solvochem Private Limited,a Company incorporated under the provisions of the Companies Act, 1956 having its office at 404, Faiz E Qutbi, 375, Narsi Natha Street, Masjid Bunder,Mumbai 400 009.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 13.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),Page 22 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxNew Custom House, Ballard Pier, Mumbai 400 001.5.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, Having address at Port House, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION (L) NO.7239 OF 2023Crescent Organics Private Limited,a Company incorporated under the provisions of the Companies Act, 1956 having its office at Windsor, 2nd Floor, CSTRoad, Kalina, Santacruz (East), Mumbai 400 098.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.Page 23 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai 400 001.5.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, Having address at Port House, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO.1090 OF 2023Ramniklal S Gosalia & Co,a Partnership Firm having its office at National House, 608, BJ Marg, Jacob Circle,Mumbai 400 011.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Page 24 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxRegistration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai 400 001.5.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, Having address at Port House, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO. 3321 OF 2023Whirlpool of India Limited,a Company incorporated under the Companies Act, 1956 having its registered office at Plot No.A-4, MIDC Ranjangaon, Taluka Shirur, Pune 412 220.…Petitioner~ versus ~Page 25 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx1.The State of Maharashtra,Through the Department of Registration and Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, CCSP Cell, Jawaharlal Nehru.…RespondentsWITHWRIT PETITION (L) NO. 8607 OF 2023MEDEC Dragon Pvt Ltd,1004, 10th Floor, Lodha Supremus Powai, Saki Vihar Road, Opp MTNL Office, Powai,Mumbai 400 072.…Petitioner~ versus ~Page 26 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx1.The State of Maharashtra,Notice to be served through Principal Secretary, Government of Maharashtra,Home Department, Mantralaya, Mumbai 400 032.2.Inspector General of Registrations and Controller of Stamps,Ground Floor, New Administrative Building, Bund Garden Road, Opposite Vidan Bavan, Agarkar Nagar, Pune 411 001.3.Commissioner of Customs (General), Jawaharlal Nehru Custom House, Nhava Sheva, Tal-Uran, Dist-Raigad 400 707.4.Jawaharlal Nehru Port Trust,WXX2+W55, JNPT Administration Building, Nhava Sheva, Tal: Uran,Dist Raigad 400 707.…RespondentsWITHWRIT PETITION (L) NO. 8950 OF 2023Remedium Lifecare Ltd,601, Hyde Park, Saki Vihar Road, Saki Naka,Andheri East, Mumbai, Maharashtra 400 072.…Petitioner~ versus ~Page 27 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx1.The State of Maharashtra,Notice to be served through Principal Secretary Government of Maharashtra, Home Department, Mantralaya, Mumbai 400 032.2.Inspector General of Registrations and Controller of Stamps,Ground Floor, New Administrative Building, Bund Garden Road, Opposite Vidan Bavan, Agarkar Nagar, Pune 411 001.3.Commissioner of Customs (General), Jawaharlal Nehru Custom House, Nhava Sheva, Tal-Uran, Dist-Raigad 400 707.4.Jawaharlal Nehru Port Trust,WXX2+W55, JNPT Administration Building, Nhava Sheva, Tal-Uran,Dist-Raigad 400 707.…RespondentsWITHWRIT PETITION NO. 4218 OF 2022Cambro Nilkamal Private Limited,a Company registered under the Indian Companies Act, 1956 having its registered office at 77/78, Nilkamal House, Road, No.13/14, MIDC, Andheri (E), Mumbai 400 093.…PetitionerPage 28 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.5.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…RespondentsPage 29 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO. 3364 OF 2022Nilkamal Limited,a Company registered under the Indian Companies Act, 1956 having its registered office at 77/78, Nilkamal House, Road, No.13/14, MIDC, Andheri (E), Mumbai 400 093.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Page 30 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxAndheri (E), Mumbai 400 099.5.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…RespondentsWITHWRIT PETITION NO. 3375 OF 2022Nilkamal Storage Systems Private Limited,a Company registered under the Indian Companies Act, 1956 having its registered office at 77/78, Nilkamal House, Road, No.13/14, MIDC, Andheri (E), Mumbai 400 093.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General),Page 31 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxNhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.5.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…RespondentsWITHWRIT PETITION (L) NO. 9508 OF 2023Carraro India Private Limited,Through Narayan Kalwane a Company incorporated under India Companies Act, 1956 having its registered office at Pune, through its Authorized Signatory.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Page 32 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxStamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.5.Commissioner of Customs (General),1st Floor, New Customs House, BallardPier, Mumbai 400 001.6.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.7.Commissioner of Customs,ICD Talegaon A018 & 18/1 MIDC Talegaon, Pune 410 507.…RespondentsWITHWRIT PETITION (L) NO. 9960 OF 2023Mahle Anand Thermal Systems Pvt Ltd,Through Vinayak Hegde, a Company incorporated under India Companies Act, Page 33 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx1956 having its registered office at Pune, through its Authorized Signatory…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 411001.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.5.Commissioner of Customs-Pune,ICD Talegaon A-18 & 18/1 MIDC Talegaon Pune 410 507.…RespondentsPage 34 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO. 3264 OF 2022Tata Motors Passenger Vehicles Limited,a Company registered under the Indian Companies Act, 1956 having its registered office at Floor 3, 4, Plot No.-18, Nanavati Mahalaya, Mudhana Shetty Marg, BSE, Fort, Mumbai 400 001.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),Page 35 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxNew Custom House, Ballard Pier, Mumbai.…RespondentsWITHINTERIM APPLICATION (L) NO. 20064 OF 2022INWRIT PETITION NO. 3264 OF 2022Tata Motors Limited,a Company registered under the Indian Companies Act, 1956 having its registered office at Bombay House, 24 Homi Mody Street, Mumbai 400 001.…Applicant~ in the matter between ~Tata Motors Limited,a Company registered under the Indian Companies Act, 1956 having its registered office at Bombay House, 24 Homi Mody Street, Mumbai 400 001.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Page 36 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxDepartment of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp. Council Hall, Pune 1.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…Respondents5.Mumbai Port Trust,Also known as Mumbai Port Authority a body Corporate constituted under the Major Port Trusts Act, 1963, having address at Port House, Shoorji Vallabhdas Marg. Ballard Estate, Mumbai.6.DRT Concur CFS,Having address at Dronagiri Rail Terminal, Plot No 33, 34 & 35, Sector 2,Near Paghote Village, Navi Mumbai 400 707.7.All Cargo Logistics,Having address at 6th Floor, All Cargo House, CST Road, Santacruz (E), Mumbai 400 098.…ProposedRespondentsPage 37 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO. 1819 OF 2022Tata Motors Limited,a Company registered under the Indian Companies Act, 1956 having its registered office at Bombay House, 24 Homi Mody Street, Mumbai 400 001.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…RespondentsPage 38 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHINTERIM APPLICATION (L) NO. 20026 OF 2022INWRIT PETITION NO. 1819 OF 2022Tata Motors Limited,a Company registered under the Indian Companies Act, 1956 having its registered office at Bombay House, 24 Homi Mody Street, Mumbai 400 001.…Applicant~ in the matter between ~Tata Motors Limited,a Company registered under the Indian Companies Act, 1956 having its registered office at Bombay House, 24 Homi Mody Street, Mumbai 400 001.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Page 39 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxGround Floor, Opp. Council Hall, Pune 1.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…Respondents5.Mumbai Port Trust,Also known as Mumbai Port Authority a body Corporate constituted under the Major Port Trusts Act, 1963, having address at Port House, Shoorji Vallabhdas Marg. Ballard Estate, Mumbai.6.DRT Concur CFS,Having address at Dronagiri Rail Terminal, Plot No 33, 34 & 35, Sector 2,Near Paghote Village, Navi Mumbai 400 707.7.All Cargo Logistics,Having address at 6th Floor, All Cargo House, CST Road, Santacruz (E), Mumbai 400 098.…ProposedRespondentsWITHWRIT PETITION (L) NO. 11152 OF 2022Tata Hitachi Construction Machinery Company Private Limited,Page 40 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxa Company registered under the Indian Companies Act, 1956 having its registered office at 11th Floor, Sumer Plaza, Marol Maroshi Road, Marol Naka, Andheri (East), Mumbai 400 059.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.5.Commissioner of Customs (General),1st Floor, New Custom House, Ballard Pier, Mumbai 400 001.Page 41 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx6.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO. 4275 OF 2022Jaguar Land Rover India Limited,A Company registered under the Indian Companies Act, 1956 having its registered office at 104-B wing, 1st Floor, Piramal Tower, Peninsula Corporate Park, Ganpatrao Kadam Marg, Off Senapati BapatMarg, Lower Parel (West), Mumbai 400 013.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.Page 42 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.5.Commissioner of Customs (General),1st Floor, New Customs House, Ballard Pier, Mumbai 400 001.6.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO. 4266 OF 2022Abhishri Packaging Private Limited,A Company registered under the Indian Companies Act, 1956 having its registered office at Tainwala Houseroad No.18, MIDC,Andheri (E), Mumbai 400 093.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Page 43 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxGovernment of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai 400 001.…RespondentsWITHWRIT PETITION (L) NO. 11769 OF 2023Gabriel India Limited,A Company registered under Companies Act, 1956 having its registered office at Pune, Through Kiran Masalkar, through its Authorized Signatory.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of RegistrationPage 44 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.…RespondentsWITHWRIT PETITION NO. 412 OF 2023Golden Agri Resources India Private Limited,A Company registered under Companies Act, 1956 having its registered office at 313, Freight Forwarders, Premises, Plot No.5, Panvel Uran Road, Dongari, Navi Mumbai 400 707.…PetitionerPage 45 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…RespondentsWITHWRIT PETITION NO. 514 OF 2023CEAT Limited,463, Dr Annie Besant Road, Worli, Mumbai 400 030.…PetitionerPage 46 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.5.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…RespondentsPage 47 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO. 2487 OF 2022Jiwarajka Textiles Industries,A Company registered under Companies Act, 1956 having its registered office at 220 Atlanta Estate, 2nd Floor, Vit Bhatti, Goregaon (E), Mumbai 400 063.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist.: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…RespondentsPage 48 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO.525 OF 2023Unify Texturisers Private Limited,A Company registered under the Indian Companies Act, 1956 having its registered office at Unit Nos. 3A & 3B, Astra Centre, 3rd Floor, 470, NM Joshi Marg, Chinchpokli (W), Mumbai 400 011.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),Page 49 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxNew Custom House, Ballard Pier, Mumbai.…RespondentsWITHWRIT PETITION NO.385 OF 2023Jain Farm Fresh Foods Limited,Gat No. 139/2, Jain Valley, Shirsoli, Jalgaon 425 001.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),Page 50 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxNew Custom House, Ballard Pier, Mumbai.…RespondentsWITHWRIT PETITION NO.422 OF 2023Jain Irrigation Systems Limited,Jain Plastic Park, NH No. 6, Bambhori, Jalgaon 425 001.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.Page 51 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…RespondentsWITHWRIT PETITION (L) NO.16917 OF 2023Piaggio Vehicle Private Limited,A Company incorporated under Companies Act, 1956 having its registered office at E-2 MIDC, Katphal Road, Baramati, Dist: Pune,Maharashtra: 413 133, through its Authorized Signatory.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Page 52 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxNhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.…RespondentsWITHWRIT PETITION (L) NO.16934 OF 2023Henkel Adhesives Technologies Private Limited,A Company incorporated under Companies Act, 1956 having its registered office at Navi Mumbai, through its Authorized Signatory.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.Page 53 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.…RespondentsWITHWRIT PETITION (L) NO.17566 OF 2022Sumitomo Chemicals India Limited,Building No. 1, GF Shant Manor CHS Ltd, Chakravarti Ashok ‘X’ Road, Kandivali, Mumbai 400 101.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Page 54 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxGround Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.5.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…RespondentsWITHWRIT PETITION NO.2858 OF 2022Mangalam Organics Limited,Having its Head Office at: 812, Tulsiani Chambers, 212, Nariman Point, Mumbai 400 021 and Registered Office/Factory at: Village Kumbhivali, Savroli – Kharpada Road, Khalapur, Dist: Raigad, Maharashtra 410 202.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Mantralaya, Mumbai, Maharashtra 400 Page 55 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 411 001.3.Chief Commissioner of Customs, Jawaharlal Nehru Custom House, Nhava Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.…RespondentsWITHWRIT PETITION NO.1542 OF 2023Filatex India Limited,321, Maker Chambers V, Nariman Point, Mumbai 400 021.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Page 56 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxStamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…RespondentsWITHWRIT PETITION NO.560 OF 2023UPL Limited,3-11, GIDC, Vapi, Dist Valsad, Gujarat 396 195 and having its Corporate Office at: UPL House, 610 B/2, Bandra Village, Off Western Express Highway, Bandra (East), Mumbai 400 051.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.Page 57 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai 400 001.5.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, having address at PortHouse, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO.4886 OF 2022Prateek Vinod Jatia,Director of Dilshad Trading Co Pvt Ltd, S/o Vinod Jatia, Damodhar Bhavan, 3rd Floor, Bhulabhai Desai Marg, Mumbai 400 026.…PetitionerPage 58 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx~ versus ~1.Bureau of Immigration,Ministry of Home Affairs, East Block-VIII, Level-V, Sector 1, RK Puram, New Delhi 110 066.2.Indian Overseas Bank,a body corporate constituted under the provisions of Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 having its Head Office at 763, Anna Salai, Chennai 600 002, Tamil Nadu and a branch office known as Indian Overseas Bank, New Marine Lines Branch at Maker Bhavan No. 2, 1st Floor, New Marine Lines, Mumbai 400 020 through its Stressed Assets Management Department.3.Union of India, through its Government Pleader, 2nd Floor, Income Tax Building, Marine Lines, Mumbai.…RespondentsWITHWRIT PETITION (L) NO. 2572 OF 2019Aditya Enterprises,a Partnership firm registered under the provisions of Indian Partnership Act 1932, having its office at C-314/315, Big Splash, Sector-17, Vashi, New Mumbai 400 703.…PetitionerPage 59 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx~ versus ~1.The State of Maharashtra,Ministry of Revenue & Forest, through Government Pleader, High Court (OS),Mumbai.2.Chief Controlling Revenue Authority,Maharashtra State, Pune having its Office at Ground Floor, New Administrative Building, Opp Vidhan Bhavan, Pune 411 001.3.The Collector of Stamps,Kurla, Ground Floor, Administrative Building, Phase II, RC Marg, Chembur,Mumbai 400 071.4.Tagore Nagar Purnima Co-operative Housing Society Ltd,a Society registered under provisions of Maharashtra Co-operative Societies Act, 1960 and having its office at Building No.3, Tagore Nagar, Vikhroli (E), Mumbai 400 083.…RespondentsWITHWRIT PETITION (L) NO.22235 OF 2022Perfect Filaments Limited,A Company registered under the Indian Companies Act, 1956 having its registered office at Survey Nos. 285/1, 286, 287/5, 291, 292, 292/3, 292/4, 292/5, Bhimpore, Nani Daman, Daman, Dadra & Nagar Haveli and Daman & Diu 396 210.…PetitionerPage 60 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.5.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, having address at PortHouse, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsPage 61 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO.1589 OF 2023Stovec Industries Limited,NIDC Near Lambha Village, Post: Narol, Ahemdabad, Gujarat 382 405.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.5.Principal Commissioner of Customs (Preventive),Page 62 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxNew Custom House, Ballard Pier, Mumbai.6.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, having address at PortHouse, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION (L) NO.23846 OF 2022Morepen Laboratories Limited,Village Morepen Nalagarh Road, Near Baddi Distt, Solan Himachal Pradesh, HP 173 205 INDIA…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Page 63 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxNhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.5.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, having address at PortHouse, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION (L) NO.23927 OF 2022Haier Appliances India Private Limited,Authorised by Amit Raina Having its office at Unit No. 201, ‘G’ Wing, Lotus Corporate Park, CTS No 185/A, Off Western Express Highway, Goregaon (East), Mumbai 400 063.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Page 64 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxRegistration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…RespondentsWITHWRIT PETITION (L) NO.24973 OF 2022Genus Power Infrastructure Limited,G-123, Sector 63, Noida, Gautam Buddha Nagar, UP 201 307.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.Page 65 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 13.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.5.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, having address at PortHouse, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO.64 OF 2023Sanathan Textiles Limited,A Company registered under the Indian Companies Act, 1956 having its registered office at SRV No. 187/4/1/2, Near Surangi Bridge, Surangi Dadra & Nagar Haveli, Silvassa Dadra & Nagar Haveli, Daman 396 230 and has its Corporate Office at D-15, Trade World Building, Kamala Mills …PetitionerPage 66 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxCompound, SB Marg, Lower Parel, Mumbai 400 013.~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.5.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, having address at PortHouse, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsPage 67 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION (L) NO. 26947 OF 2022Century Enka Limited,Plot No 72 & 72-A, MIDC, Bhosari, Pune 411 026.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General), Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.5.Principal Commissioner of Page 68 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxCustoms (Preventive),New Custom House, Ballard Pier, Mumbai.6.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, having address at PortHouse, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO.119 OF 2023UltraTech Cement Limited,A Company registered under the Indian Companies Act, 1956 having its registered office at B Wing, Ahura Centre, 2nd Floor, Mahakali Caves Road, Andheri East, Mumbai 400 093.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune.3.Commissioner of Customs (General), Page 69 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxNhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General), Air Cargo Complex, Sahar, Andheri (East), Mumbai 400 099.5.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.6.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, Having address at Port House, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.7.ICD Mihan,The Commissioner of Custom (Import), Nagpur, CONCOR, Plot No. 4A, 5A, 5B, 5C, Near Khapri Railway Station, Mihan, Nagpur 441 1088.ICD Borkhedi,The Commissioner of Custom (Import), Nagpur, NH-7, Jangeshwar, Borkhedi (Rly), Dist- Nagpur 441 108.…RespondentsPage 70 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO.124 OF 2023GSP Crop Science Private Limited,A Company registered under the Indian Companies Act, 1956 having its registered office at 403, Lalita Complex, 352/3, Rasala Road, Near Jain Temple, Navrangpura, Ahmedabad 380 009 and having its Sales Office at 4R6X+7XX, Shahaji Raje Marg, Navpada, Netaji Subhash Nagar, Vile Parle East, Mumbai, Maharashtra 400 057.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune.3.Commissioner of Customs (General), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Page 71 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxSheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.5.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, having address at PortHouse, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO. 1537 OF 2023Fiat India Automobiles Private Ltd,A Company registered under the Indian Companies Act, 1956 having its registered office at B-19, MIDC, Ranjangaon IndustrialArea, Ranjangaon, Shirur, Pune 412 210.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Page 72 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxDepartment of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (East), Mumbai 400 099.5.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.6.Mumbai Port Authority,Constituted under the Major PortTrusts Act, 1963, Having Address at Port House, Shoorji Vallabhdas Marg,Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO. 4045 OF 2022Parakh Foods and Oils Ltd,A Company registered under the Indian Companies Act, 1956 having its registered office at 6th Floor, Parakh House,1 Boat Club Road, Pune 411 001.…PetitionerPage 73 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai5.Mumbai Port Authority,Constituted under the Major PortTrusts Act, 1963, Having Address at Port House, Shoorji Vallabhdas Marg,Ballard Estate, Mumbai 400 001.…RespondentsPage 74 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO. 3513 OF 20181.Virendra HasmukhbhaiBhagat2.Trupti Virendra Bhagat,both residing at, B/401 Thakkar Plaza, Irani Wardi Road No.4, Kandivali (West), Mumbai 400 067.3.Shriji Apartment Co-operative Housing Society Limited,a Society registered under the provisions of the Maharashtra Co-operative Societies Act 1960, having office at Hamukalani X Road No.3, IraniWadi, Kandivali (West), Mumbai 400 067.…Petitioners~ versus ~1.The State of Maharashtra,Ministry of Revenue & Forest through the Office of the Government Pleader, High Court (OS), Mumbai.2.Chief Controlling RevenueAuthority Maharashtra State, Pune,having its office at Ground Floor, New Administrative Building, Opp Vidhan Bhavan, Pune 411 001.3.The Collector of Stamps, Andheri,MMRDA Building, 1st Floor,Opp Family Court, BKC, Bandra (E),Page 75 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxMumbai 400 051.4.Joint Sub-Registrar of Borivali,MTNL Building, 1st Floor, BehindTechnical Hakoba Compound,Borivali (E), Mumbai 400 066.5.Heena High-Tech Developers,a Partnership Firm registered under the provisions of the Indian Partnership Act 1932, having its Office at Shop No.1/2, Ground Floor, Vinayak CHS Limited, 63 Pond Gauthan, Baji Prabhu Deshpande Marg, Vile Parle (West), Mumbai 400 056.6aPiyush Kishorchandra Thakkar6bKishorchandra Odhavji Thakkar,both of Mumbai, Indian Inhabitants,having present address at Flat No.10, Adukia Apartment, Near Adukia School, Ram Gully, Kandivali (West), Mumbai 400 067.7aAmritlal Mohanlal Panchal7bChanchalben Amritlal Panchal,both of Mumbai, Indian Inhabitants,having present address at 404 Dwarkadhish Apartment, Hemu Kalani X Road No.2, Kandivali (West),Mumbai 400 067.8aRupesh Prataprai DesaiPage 76 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx8bSanjay Prataprai Desai,both of Mumbai, Indian Inhabitants,having present address at 404 Dwarkadhish Apartment, Hemu Kalani X Road No.2, Kandivali (West),Mumbai 400 0679aMahendrakumar Mafatla Shah9bSurekha Mahendrakumar Shah,both of Mumbai Indian Inhabitants,having present address at A/1003 Gokul Vrindavan, Shantilal Modi X Road No.2, Kandivali (West), Mumbai 400 067. 10aSurekha Mahendra kumar Shah 10bMahendrakumar Mafatlal Shah,both of Mumbai Indian Inhabitants,having present address at A/1003 Gokul Vrindavan, Shantilal Modi X Road No.2, Kandivali (West), Mumbai 400 067. 11aAtul Shakaralal Shah 11bAlpa Atul Shah,both adults, of Mumbai, Indian Inhabitants, having present address at B/104 Shanti Apartment No.1, Mathuradas Ext Road, Kandivali (West), Mumbai 400 067. 12aHemant Zaverilal Shah 12bKavita Hemant Shah,both adults, of Mumbai, Indian Page 77 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxInhabitants, having present address at A/205, Nirmal Apartment, Shankar Lane, Kandivali (West), Mumbai 400 067. 13aJaisheel Atmadip Dhami 13bSuhasi Jaisheel Dhami,both adults, of Mumbai, Indian Inhabitants, having present address at Tower A 4003, Imperial Height, Best Colony, Behind Oshi Bus Depot, Goregaon (West), Mumbai 400 067. 14aAtul Ramniklal Nathwani 14bMayuri Atul Nathwani,both adults, of Mumbai, Indian Inhabitants, having address at B/108 Neelam Apt, Irani Wadi, Shantilal Modi X Road No.2, Kandivali (West), Mumbai 400 067. 15aNarendra Amritlal Jain 15bSadhana Narendra Jain,both adults, of Mumbai, Indian Inhabitants, having address at A/307 Sanskruti Building, Hemu Kalani X Road No.3, Kandivali (West), Mumbai 400 067.16.Champaben Dhirubhai Parmar,an adult, of Mumbai, Indian Inhabitant, having present address at A/7 Arihant Apartment, Pramod Tanna Marg, Chhitabhai Patel Road, Near Ashok Nagar Bus Depot, Kandivali (East), Mumbai 400 101.17.Gangabai Chatrabhuj Page 78 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxBrahmashatriya,an adult, of Mumbai, Indian Inhabitant, having present address at B/23 Jaysukh Sagar, MG Road, Near Swimming Pool, Kandivali (West), Mumbai 400 067.18aAshok Sardarram Suthar 18bGeeta Ashok Suthar,both adults, of Mumbai, Indian Inhabitants, having present address at A/101 Shriji Vijay, Hemu Kalani X Road No.4, Kandivali (West), Mumbai 400 067. 19aPravinchandra Ramjibhai Saparia 19bVasant Pravinchandra Saparia,both adults, of Mumbai, Indian Inhabitants, having present address at G/1 New Shiv Dharshan, Hemu Kalani X Road No.3, Kandivali (West),Mumbai 400 067. 20aKantaben Arvindbhai Bhatelia 20bArvindbhai Babubhai Bhatelia,both adults, of Mumbai, Indian Inhabitants, having present address at Flat No.1605/06, Jeevan Sapna, Behind Patel Nagar, MG Road X No.4,Kandivali (West), Mumbai 400 067. 21aSnehal Jitendra Chawda 21bNisha Snehal Chawda,both adults, of Mumbai, Indian Page 79 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxInhabitant, having present address at 402 Jay Vinayak Scy, Opp Domino Piza, MG Road, Kandivali (West),Mumbai 400 067. 22aRajesh Parmananddas Goradia 22bGaurav Rajesh Goradia,both adults, of Mumbai, Indian Inhabitants, having present address at 203 Divya Gunjan Tower, Bandar Pakhadi Road, Ganesh Chowk, Charkop, Kandivali (West), Mumbai 400 067.23.Manjulaben Shantilal Thakkar,an adult, of Mumbai, Indian Inhabitant, having present address at B/4, 1st Floor, Shyam Sarjit Apartment, Mathuradas Road, Kandivali (West), Mumbai 400 067.24.Maltiben Eknath Pednekar,an adult, of Mumbai, Indian Inhabitant, having present address at D/302 Shree Siddhi Vinayak Tower CHS Ltd., Tank Road, Orlem, Malad (West), Mumbai 400 064.25.Arvindbhai Babubhai Bhatelia,an adult, of Mumbai, Indian Inhabitant, having present address at 1605/06 Jeevan Sapna, Behind Patel Nagar, MG X Road No.4, Kandivali (West), Mumbai 400 067.26.Sanjay Natvarlal Desai,an adult, of Mumbai, Indian Page 80 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxInhabitant, having present address at B/107, Neelam CHS Ltd, Shantilal Modi X Road No.2, Kandivali (West), Mumbai 400 067.27.Hasmukhbhai Chakubhai Chitalia,an adult, of Mumbai, Indian Inhabitant, having present address at 17, 1st Floor, Dattani Apartment CHS Ltd., Shivaji Road, Kandivali (West), Mumbai 400 067. 28aBina Shailesh Patel 28bShailesh Hasmukhlal Patel,both adults, of Mumbai, Indian Inhabitants, having present address at B/704 Anand Sarita CHS Ltd, Anand Nagar, Mathuradas Exn Road, Kandivali (West), Mumbai 400 067.29.Sushilaben Gordhandas Ratandhara,an adult, of Mumbai, Indian Inhabitant, having present address at 703 Kamalvan CHS Ltd, MG Road,Above Nobel Chemist, Dahanukarwadi, Kandivali (West), Mumbai 400 067. 30aPushpaben Dilip Thadeshwar 30bDilip Manubhai Thadeshwar,both adults, of Mumbai, Indian Inhabitants, having present address at A/601 Shanti Apartments 1, Mathuradas Ext Road, Kandivali Page 81 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx(West), Mumbai 400 067. 31aJagdish Laxmidas Nagaria 31bPunam Jagdish Nagariya 31cPratik Jagdish Nagariya,all adults, of Mumbai, Indian Inhabitants, having present address at A/8 Navrang Building, Parekh Lane, Kandivali (West), Mumbai 400 067.32aRohit Jitendra Chawda 32bGita Rohit Chawda,both adults, of Mumbai, Indian Inhabitants, having present address at A/304 Neelam Building, Shantilal Modi X Road No.2, Kandivali (West), Mumbai 400 067. 33.Deepak Jayantilal Parekh,an adult of Mumbai, Indian Inhabitant,having present address at 101, 1st floor,Kanyakumari, MG Road, Kandivali (West), Mumbai 400 067. 34aBhogilal Veniram Darji 34bMahendra Veniram Darji,both adults, of Mumbai, Indian Inhabitants, having present address at B/8 Gundecha Apartment, Hemu Kalani X Road No.3, Kandivali (West),Mumbai 400 067. 35.Meena Ishwarlal Bhatt,an adult, of Mumbai, Indian Inhabitant, having present address at Shop No.1, Atul Tower, Mathuradas Extn Road, Kandivali (West), Mumbai 400 067.Page 82 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx 36aDr Naresh Jivraj Ramani 36bDr Asha Naresh Ramani,both adults, of Mumbai, Indian Inhabitants, having present address at 605/13 Antarbharti CHS Ltd, Sector 6, Chakop, Kandivali (West), Mumbai 400 067. 37.Shashikant Pandharinath Korde,an adult, of Mumbai, Indian Inhabitant, having present address at Flat No.4, Prerna Building, Off Vaishali Bus Depo, Near Domino Piza,MG Road, Kandivali (West), Mumbai 400 067.38.Jayesh Veljibhai Jatania,an adult, of Mumbai, Indian Inhabitant, having present address at 13, Lilavati Mansion, 2nd Floor, Parekh Lane, Kandivali (West), Mumbai 400 067.…RespondentsWITHWRIT PETITION NO. 50 OF 2023Indorama Yarns Private Ltd,MIDC, 31-A, Industrial Area, Butibori,Nagpur, Maharashtra 441 122…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Page 83 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxMantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (East), Mumbai 400 099.5.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.6.Mumbai Port Authority,Constituted under the Major PortTrusts Act, 1963, Having Address at Port House, Shoorji Vallabhdas Marg,Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO. 1544 OF 2023Indo Rama Synthetics (India) Limited,Page 84 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxA-31, MIDC Industrial Area, Butibori,Nagpur, Maharashtra 441 122.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.5.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.6.Mumbai Port Authority,Constituted under the Major PortTrusts Act, 1963, Having Address at Page 85 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxPort House, Shoorji Vallabhdas Marg,Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO. 145 OF 2023ADM Agro Industries Kota & Akola Private Ltd,A company registered under the IndianCompanies Act, 1956 having its office at 3rd Floor, Vatika Professional Point, Golf Course Extn Road, Badshahpur, Sector-66, Gurgaon 122 018, Haryana, India Through its authorized signatory Ankit Jain, Company Secretary.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Page 86 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxSheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…RespondentsWITHWRIT PETITION NO. 4587 OF 2022Aarti Drugs Limited,Ground Floor, Plot No.109-D,Road No.29, Sion (East),Mumbai – 400022.…Petitioner~ versus ~1.The State of Maharashtra,Notice to be served throughPrincipal Secretary Government of Maharashtra, Home Department, Mantralaya, Mumbai 400 032.2.Inspector General of Registrations and Controller of Stamps,Ground Floor, New Administrative Building, Bund Garden Road, Opp Vidan Bavan, Agarkar Nagar, Pune 411 001.3.Commissioner of Customs (General),Jawaharlal Nehru Customs House, Page 87 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxNhava Sheva, Taluka: Uran, Dist: Raigad 400 707.4.Jawaharlal Nehru Port Trust,WXX2+W55, JNPT Administration Building, Nhava Sheva, Tal: Uran,Dist Raigad 400 707.…RespondentsWITHWRIT PETITION NO.4847 OF 2022 Tarz Distribution India Private Ltd,A Company registered under the IndianCompanies Act, 1956 having its registered office at: 201, 2nd Floor, Ackruti Star, MIDC Central Road, MIDC, Andheri East, Mumbai, Maharashtra 400 093.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune.Page 88 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.…RespondentsWITHWRIT PETITION NO. 420 OF 2023 Canpack India Private Ltd,A Company registered under the IndianCompanies Act, 1956 having its registeredoffice at H-14/1, MIDC, Waluj, Aurangabad 431 136.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune.Page 89 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (East), Mumbai 400 099.5.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.6.Mumbai Port Authority,Constituted under the Major PortTrusts Act, 1963, Having Address at Port House, Shoorji Vallabhdas Marg,Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO. 4490 OF 2022 Arch Pharmalabs Limited,Titanic Building, 3rd Floor, Chandivali Farm Road, Near HDFC Bank Compound,Andheri (East), Mumbai 400 072.…Petitioner~ versus ~1.The State of Maharashtra,Notice to be served throughPrincipal Secretary Government of Maharashtra, Home Department, Mantralaya, Mumbai 400 032.Page 90 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx2.Inspector General of Registrations and Controller of Stamps,Ground Floor, New Administrative Building, Band Garden Road, Opp Vidhan Bavan, Agarkar Nagar, Pune 411 001.3.Commissioner of Customs (General),Jawaharlal Nehru Customs House, Nhava Sheva, Taluka: Uran, Dist: Raigad 400 707.4.Jawaharlal Nehru Port Trust,WXX2+W55, JNPT Administration Building, Nhava Sheva, Tal: Uran,Dist Raigad 400 707.5.Shree Samarth Krupa Logistics LLP,Survey No.141/5, Near Chirner High School, At Post Chirner, Taluka Uran,Dist Raigad 410 206.6.Shree Samarth Warehousing & Logistics Private Ltd,Survey No.22, Plot No.6, Belondakhar, Post Dighode, Taluka Uran, Dist Raigad 400 702.…RespondentsPage 91 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO. 4401 OF 2022WITHINTERIM APPLICATION NO.1540 OF 2023Prateek Vinod Jatia,adult, Indian Inhabitant, residing at Damodhar Bhavan, 3rd Floor, Bhulabhai Desai Marg, Mumbai 400 026.…Petitioner~ versus ~1.Bureau of Immigration,Ministry of Home Affairs, East Block-VIII, Level-V, Sector 1, RK Puram,New Delhi 110 066.2.Punjab National Bank,(Erstwhile Oriental Bank of Commerce)A body corporate constituted under the Banking Companies (Acquisition & Transfer of Undertakings) Act, 1980,Having Head Office at Corporate Office, 7 Plot No.4, Sector 10, Dwarka, New Delhi 110 075 and amongst others,a Large Corporate Branch at 14th Floor, Maker Tower "F",Cuffe Parade, Mumbai 400 005.3.Union of India,through its Government Pleader 2nd Floor, Income Tax Building, Marine Lines, Mumbai.…RespondentsPage 92 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO. 4824 OF 2022 Environ Speciality Chemicals Private Ltd, A-305, Kemp Plaza, Chincholi Bunder Road, Malad West, Mumbai 400 064.…Petitioner~ versus ~1.The State of Maharashtra,Notice to be served throughPrincipal Secretary Government of Maharashtra, Home Department, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Ground Floor, New Administrative Building, Band Garden Road, Opp Vidhan Bavan, Agarkar Nagar, Pune 411 001.3.Commissioner of Customs (General),Jawaharlal Nehru Customs House, Nhava Sheva, Taluka: Uran, Dist: Raigad 400 707.4.Jawaharlal Nehru Port Trust,WXX2+W55, JNPT Administration Building, Nhava Sheva, Tal: Uran,Dist Raigad 400 707.…RespondentsPage 93 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO. 1546 OF 2023 Rieter India Private Ltd,Gat No.768 Village Wing, Shindewadi-Bhor Road, Khandala District 412 801.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E)Mumbai 400 099.5.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.Page 94 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx6.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, having address at PortHouse, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO. 463 OF 2023Parakh Agro Industries Ltd,3rd Floor, Parakh House, Final Plot No.255, CTS No.1, Boat Club Road, Pune 411 001.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.Page 95 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx4.Commissioner of Customs (General),Air Cargo Complex, Sahar, Andheri (E)Mumbai 400 099.5.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, Mumbai.6.Mumbai Port Authority,Constituted under the Major Port Trusts Act, 1963, having address at PortHouse, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO. 90 OF 2023Elica PB Whirlpool Kitchen Appliances Private Limited,(Formerly known as Elica PBIndia Private Limited) a Companyincorporated under Companies Act, 1956 having its registered office at 37/1/1 Kondhwa Pisoli Road, Taluka Haveli Pune MH 411 060.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032.Page 96 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune.3.Commissioner of Customs (General),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.4.Principal Commissioner of Customs (Preventive),New Custom House, Ballard Pier, CCSP Cell, Jawaharla Nehru.…RespondentsWITHWRIT PETITION NO. 122 OF 2023Aarti Industries Limited,221, 2nd Floor, Udyog Kshetra, Mulund Goregaon Link Road, LBS Marg, Mulund West, Mumbai 400 080.…Petitioner~ versus ~1.The State of Maharashtra,Notice to be served through Principal Secretary Government of Maharashtra, Home Department, Mantralaya, Mumbai 400 032.2.Inspector General of Registrations and Controller of Stamps,Page 97 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxGround Floor, New Administrative Building, Bund Garden Road, Opposite Vidan Bhavan, Agarkar Nagar, Pune 411001.3.Commissioner of Customs (General),Jawaharlal Nehru Customs House, Nhava Sheva, Tal: Uran, Dist: Raigad 400 707.4.Jawaharlal Nehru Port Trust, JNPT Administration Building, Nhava Sheva, Tal: Uran, Dist Raigad 400 707.…RespondentsWITHWRIT PETITION NO. 127 OF 2023Aarti Pharmalabs Ltd,2nd Floor, Udyog Kshetra, Mulund Goregaon Link Road, LBS Marg, Mulund West, Mumbai 400 080.…Petitioner~ versus ~1.The State of Maharashtra,Notice to be served through Principal Secretary Government of Maharashtra, Home Department, Mantralaya, Mumbai 400 032.2.Inspector General of Registrations and Controller of Stamps,Ground Floor, New Administrative Building, Bund Garden Road, Opposite Vidan Bhavan, Agarkar Nagar, Pune 411Page 98 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx001.3.Commissioner of Customs (III),Import Air Cargo Complex, Sahar, Andheri (East), Mumbai 400 099.4.Air Cargo Complex, Mumbai Customs,Sahar, Andheri (East), Mumbai 400 099.5.Commissioner of Customs (General),Jawaharlal Nehru Customs House, Nhava Sheva, Tal: Uran, Dist Raigad 400 707.6.Jawaharlal Nehru Port Trust, JNPT Administration Building, Nhava Sheva, Tal: Uran, Dist Raigad 400 707.…RespondentsWITH(CIVIL APPELLATE JURISDICTION)WRIT PETITION NO. 1254 OF 2023ANA Oils and Fats India Private Limited,a company incorporated under the Companies Act, 1956 having its Registered office at 1, Shakespeare Sarani, Kolkata, West Bengal, 700 071 and Corporate office at Centre for Organization Development, 1-98/90/25, Cyberabad, Madhapur, Hyderabad 500 081.…Petitioner~ versus ~Page 99 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, New Administration Building, Ground Floor, Opp Council Hall, Pune-1.3.Joint District Registrar and Collector of Stamps,Raigad, Near Alibaug Police Station, Alibaug, District Raigad 402 201.4.The Commissioner of Customs (Imports),Group I, having his office at Jawaharlal Nehru Custom House, Post Uran, Raigad.5.The Deputy Commissioner of Customs (Imports),Group I, having his office at JNPT, Nhava Sheva, New Customs House, Raigad.…RespondentsWITHWRIT PETITION (ST) NO. 381 OF 2023WITHINTERIM APPLICATION (ST) NO.6626 OF 2023Laxmi Organics Industries Limited,Page 100 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxa Company having its Manufacturing Unit 1 located at A/22/2/3, MIDC, Mahad, Dist: Raigad, Maharashtra, through its Authorised Signatory Kamal Sharma.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Through Inspector General of Registration and Controller of Stamps, Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp. Council Hall, Pune 1.2.Joint District Registrar Class-1, Mumbai City,Ground Floor, Old Custom House, Collector of Mumbai City, Shaheed Bhagat Singh Marg, Fort, Mumbai City.3.The Mumbai Port Authority,Through the Traffic Manager Operations Service Centre, Gr Floor, Operations Service Centre, Opp GPO,P D’Mello Road, Mumbai 400 001.4.The Commissioner of Customs,New Custom House, Ballard Estate, Mumbai 400 001.…RespondentsPage 101 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO. 1253 OF 2023Wellknown Polyesters Limited,a company incorporated under the Companies Act, 1956 having its registered office at Plot No. 210/3, 215, Dabhel Industrial Co-op Society Ltd Village Dabhel,Nani daman, Daman and Diu 396 210.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, New Administration Building, Ground Floor, Opp Council Hall, Pune-411 001.3.The Deputy Inspector General of Registration, Mumbai,Old Customs House, Shahid Bhagat Singh Road, Near Horniman Circle, Fort Mumbai 400 001.4.Joint District Registrar and Collector of Stamps,Raigad, Near Alibaug Police Station, Alibaug, District Raigad 402 201.Page 102 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx5.Joint Sub Registrar Mumbai City,Ground Floor, Old Custom House, Fort, Mumbai 400 001.6.The Commissioner of Customs (Imports),Having his office at New Custom House, Ballard Estate, Mumbai 400 001.7.The Commissioner of Customs (Imports),Group V, having his office at Jawaharlal Nehru Custom House, Nhava Sheva, Uran, Raigad 400 707.8.The Commissioner of Customs (Imports),Group V, having his office at, at RangoliCargo Complex, Sahar Rd, Sahar, CSIAArea, Andheri East, Mumbai 400 099.…RespondentsWITHWRIT PETITION NO. 1252 OF 2023Shree Sumangal India Pvt Ltd,Through it’s division Sumangal Polymers, Having its Registered office at 753, Ganpati Peth, Sangli, Maharashtra 416 416.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.Page 103 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, New Administration Building, Ground Floor, Opp Council Hall, Pune-1.3.Joint District Registrar and Collector of Stamps,Raigad, Near Alibaug Police Station, Alibaug, District Raigad 402 201.4.The Commissioner of Customs (Imports),Group V, having his office at Jawaharlal Nehru Custom House, Nhava Sheva, Uran, Raigad 400 707.5.The Deputy Commissioner of Customs (Imports),Group V, having his office at, at Jawaharlal Nehru Custom House, Nhava Sheva, Uran, Raigad 400 707.…RespondentsWITHWRIT PETITION NO. 1251 OF 2023Sumangal Petrochemicals Pvt Ltd,Having its Registered office at 2235-A, MirajPandharpur Road, Near Maharashtra State Warehousing Corporation, A P Malgaon, Maharashtra 416 407.…Petitioner~ versus ~Page 104 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, New Administration Building, Ground Floor, Opp Council Hall, Pune-1.3.Joint District Registrar and Collector of Stamps,Raigad, Near Alibaug Police Station, Alibaug, District Raigad 402 201.4.The Commissioner of Customs (Imports),Group V, having his office at Jawaharlal Nehru Custom House, Nhava Sheva, Uran, Raigad 400 707.5.The Deputy Commissioner of Customs (Imports),Group V, having his office at, at Jawaharlal Nehru Custom House, Nhava Sheva, Uran, Raigad 400 707.…RespondentsWITHWRIT PETITION NO. 1250 OF 2023Sukhesh Marketing Pvt Ltd,Having its Registered office at 2235-A, MirajPandharpur Road, Near Maharashtra State Warehousing Corporation, A/P Malgaon 416 407.…PetitionerPage 105 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Stamps, Department of Registration and Stamps, New Administration Building, Ground Floor,Opp Council Hall, Pune-1.3.Joint District Registrar and Collector of Stamps,Raigad, Near Alibaug Police Station, Alibaug, District Raigad 402 201.4.The Commissioner of Customs (Imports),Group V, having his office at Jawaharlal Nehru Custom House, Nhava Sheva, Uran, Raigad 400 707.5.The Deputy Commissioner of Customs (Imports),Group V, having his office at, at Jawaharlal Nehru Custom House, Nhava Sheva, Uran, Raigad 400 707.…RespondentsWITHWRIT PETITION NO. 1925 OF 2022Ram Ratna Wires Limited,A Company incorporated under the Provisions of Companies Act, 1956 and having its registered office at Ram Ratna Page 106 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxHouse, Victoria Mill Compound, PB Marg, Worli, Mumbai 400 013 and office at Ramratna House, Oasis Complex, PB Marg,Worli, Mumbai 400 013.…Petitioner~ versus ~1.The State of Maharashtra,through the Government Pleader, High Court, Bombay.2.The Joint District Registrar and Collector of Stamps, Raigad,Near Alibaug Police Station, Alibaug, District Raigad 402 201.3.The Commissioner of Customs (Import),Jawaharlal Nehru Custom House, Post Uran, Raigad.4.The Additional Commissioner of Customs (Import),having its Jawarharlal Nehru Custom House, Post Uran, Raigad.…RespondentsWITHWRIT PETITION NO. 2580 OF 2023Dhanuka Agritech Limited,and having its office at 82, Abhinash Mansion, First Floor, Joshi Road, Karol Bagh, New Delhi 110 005, India.…PetitionerPage 107 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx~ versus ~1.State of Maharashtra,Through the Department of Registration and Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai, Maharashtra 400 032, and Through Government Pleader,(AS), High Court, Mumbai 400 001.2.Inspector General of Registrations and Controller of Stamps,Department of Registration and StampsGovernment of Maharashtra.3.Joint District Registrar, and Collector of Stamps,Near Alibagh Police Station, Taluka, Alibagh, Dist Raigad 402 201, Maharashtra.4.Assistant Commissioner of Customs,Office of the Commissioner of Customs(NS-1), Jawaharlal Nehru Customs House, Nhava Sheva.5.Commissioner of Customs,Office of the Commissioner of Customs(NS-1), Jawaharlal Nehru Customs House, Nhava Sheva.…RespondentsWITHWRIT PETITION NO. 2091 OF 2022Balkrishna Industries Ltd,Page 108 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxa company incorporated under the Companies Act, 1956 having its corporate office at "BKT House", C/15, Trade World,Kamala Mills Compound, Senapati Bapat Marg, Lower Parel, Mumbai 400 013.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 0322.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp. Council Hall, Pune 1.3.The Commissioner of Customs (Imports),Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 7074.The Commissioner of Customs,Air Cargo Complex, Sahar, Andheri (East), Mumbai 400 099.5.The Commissioner of Customs,New Custom House, Ballard Estate, Mumbai 400 001.…RespondentsPage 109 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO. 4356 OF 2021 WITHINTERIM APPLICATION NO.30038 OF 2022WITHINTERIM APPLICATION (ST) NO.16012 OF 2023WITHINTERIM APPLICATION NO.19548 OF 2022WITHINTERIM APPLICATION (ST) NO.3354 OF 2023WITHINTERIM APPLICATION (ST) NO.2756 OF 2023WITHINTERIM APPLICATION (ST) NO.7672 OF 2022WITHINTERIM APPLICATION (ST) NO.20895 OF 2023(Not on Board)Rihen Harshad Mehta,Adult, Indian Inhabitant, Occupation: Business, aged about 41 years, having his address at 15th Floor, Mittal Towers, "C" Wing, Nariman Point, Mumbai 400 021.…Petitioner~ versus ~1.Union of India,(Through the Ministry of Home Affairs).2.The Additional Commissioner of Police,Special Branch -II, CID, Mumbai.Page 110 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx3.The State Of Maharashtra4.The Managing Director AndChief Executive Officer, Bank of Baroda,Bandra Kurla Complex, Mumbai.…RespondentsWITHWRIT PETITION NO.6977 OF 2022Jupiter Dyechem Private Limited,a company incorporated under the Companies Act, 1956 having its corporate office at 92 & 93, 9th Floor, ‘A’ Mittal Court, Nariman Point, Mumbai 400 021.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.The Deputy Inspector General of Registration, Mumbai,Page 111 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxOld Customs House, Shahid Bhagat Singh Road, Near Horiman Circle, Fort, Mumbai 400 001.4.The Commissioner of Customs (Import), Nhava Sheva, CCSP Cell, Jawaharlal Nehru Custom House, At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.5.The Commissioner of Customs,New Custom House, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO. 7521 OF 2022C J Shah and Company,a firm duly registered under the Indian Partnership Act, 1932 having its corporate office at 105, Bajaj Bhawan, 10th Floor, Mumbai 400 021, India.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Page 112 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxController of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp. Council Hall, Pune 411 001.3.The Deputy Inspector General of Registration, Mumbai,Old Customs House, Shahid Bhagat Singh Road, Near Horiman Circle, Fort, Mumbai 400 001.4.The Commissioner of Customs (Imports),Nhava Sheva, Having his office at at Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra:400 707.5.The Commissioner of Customs (Imports),Having his office at New Custom House, Ballard Estate, Mumbai 400 001.6.International Cargo Terminal Private Limited,Having his office at Village Koproli, Taluka Uran, District Raigad, Maharashtra 410 212.7.Gateway Distriparks Limited,Having his office at Sector 6, Dronagiri,Talua Uran, Navi Mumbai 400 707.…RespondentsPage 113 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO.7508 OF 2022Shah C J World LLP,a limited liability Partnership Firm incorporated under the Limited Liability Partnership Act, 2008 having its office at 57,Bajaj Bhawan, 5th Floor, Barister Rajni Patel Marg, Nariman Point, Mumbai 400 021, India.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 411 001.3.The Deputy Inspector General of Registration, Mumbai,Old Customs House, Shahid Bhagat Singh Road, Near Horiman Circle, Fort, Mumbai 400 001.4.The Commissioner of Customs (Imports), Nhava Sheva, Having his office at At & Post: Sheva, Taluka: Uran,Dist: Raigad,Page 114 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxMaharashtra 400 707.5.The Commissioner of Customs (Imports),Having his office at New Custom House, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO.10167 OF 2022CJS Specialty Chemicals Private Limited,a Company incorporated under the provisions of Companies Act, 1956 and having its registered office at 105, Bajaj Bhavan, Nariman Point, Mumbai 400 021.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 411 001.3.The Deputy Inspector General of Registration, Mumbai,Page 115 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxOld Customs House, Shahid Bhagat Singh Road, Near Horiman Circle, Fort, Mumbai 400 001.4.The Commissioner of Customs (Imports), Nhava Sheva, Having his office at At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.5.The Commissioner of Customs (Imports),Having his office at New Custom House, Ballard Estate, Mumbai 400 001.6.The Commissioner of Customs (Imports), having his office at Air Cargo Complex, Andheri Sahar Road, Andheri (East), Mumbai 400 099.…RespondentsWITHWRIT PETITION NO. 6040 OF 2021WITHINTERIM APPLICATION NO.251 OF 2023WITHINTERIM APPLICATION NO.250 OF 20231.Jitendra Dagdu Khose,Age: 42 years, Occ: Service, Working atScheduled Caste Boys and Girls Government Residential School, Dive, Taluka: Purandar, District: Pune.2.Sagar Yashwant Vishe,Age: 42 years, Occ: Service, Working atScheduled Caste Boys, Government Page 116 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxResidential School, Pimpalgaon Baswant, Taluka: Niphad, District: Nashik.3.Tanaji Dilip Karche,Age: 41 years, Occ: Service, Working at Scheduled Caste Boys and Girls Government Residential School, Bambawade, Taluka: Palus, District: Sangli.4.Rajaram Bhagoppa Patil,Age: 40 years, Occ: Service, Working atScheduled Caste Boys and Girls Government Residential School, Wangi, Taluka: Kadegaon, District: Sangli.5.Nilesh Vishnu Choudhe,Age: 41 years, Occ: Service, Working at Scheduled Caste Boys and Girls Government Residential School, Yeola, Taluka: Yeola, District: Nashik.6.Sanjay P Bhosale,Age: 43 years, Occ: Service, Working at Scheduled Caste Boys and Girls Government Residential School, MasudMale, Taluka: Panhala, District: Kolhapur.7.Manisha Kashinath Kedar,Age: 40 years, Occ: Service, Working atScheduled Caste Boys and Girls Government Residential School, Pimpalgaon Baswant, Taluka: Niphad, District: Nashik.8.Rupali M Masurkar,Age: 39 years, Occ: Service, Working at Scheduled Caste Boys and Girls Page 117 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxGovernment Residential School, Bhiwkund Visapur, Taluka: Ballarpur, District: Chandrapur.9.Pravin Pralhadrap Jirapure,Age: 40 years, Occ: Service, Working atScheduled Caste Boys and Girls Government Residential School, Pandhari, Taluka: Anjangaon, District: Amravati.10.Sandip Eknath Satpute,Age: 40 years, Occ: Service, Working atScheduled Caste Boys and Girls Government Residential School, Parsoda, Taluka: Wani, District: Yawatmal.11.Sarika Babunrao Mohod,Age: 35 years, Occ: Service, Working at Scheduled Caste Boys and Girls Government Residential School, Sanda,Taluka: Daryapur, District: Amravati.12.Balaji Bansidharrao Lad,Age: 39 years, Occ: Service, Working at Scheduled Caste Boys and Girls Government Residential School, Selu, Taluka: Selu, District: Parbhani.13.Lakhanlal Roshanlal Meshram,Age: 40 years, Occ: Service, Working atScheduled Caste Boys and Girls Government Residential School, Hybadpur, Taluka: Arvi, District: Wardha.14.Ravi Subhashrao Joshi,Age: 41 years, Occ: Service, Working at Page 118 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxScheduled Caste Boys and Girls Government Residential School, Hadgaon, Taluka: Selu, District: Parbhani.15.Pravin Anandrao Thakre,Age: 40 years, Occ: Service, Working atScheduled Caste Boys and Girls Government Residential School, Parsoda, Taluka: Wani, District: Yawatmal.16.Anita Omkar Bagul,Age: 38 years, Occ: Service, Working at Scheduled Caste Boys and Girls Government Residential School, Haveli, Taluka & District: Nandurbar.17.Diensh Kailash Suryawanshi,Age: 40 years, Occ: Service, Working atScheduled Caste Boys and Girls Government Residential School, Haveli, Taluka & District: Nandurbar.18.Bharat Rajaram Mali,Age: 41 years, Occ: Service, Working at Scheduled Caste Boys and Girls Government Residential School, Shahada, District: Nandurbar.19.Balu Pandurang Mudhe,Age: 41 years, Occ.:Service, Working at Scheduled Caste Boys and Girls Government Residential School, Shirur Kasar, District: Beed.20.Neeta Bhalme,Age: 40 years, Occ: Service, Working atScheduled Caste Boys and Girls Government Residential School, Page 119 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxNangpura Murri, Taluka & District: Gondia.…Applicants~ In the matter between ~1.Santosh S/o Hanmant Bhosle,Age: 42 years, Occ: Assistant Teacher, C/o Government Residential School, Kavathe Mahankal, Taluka: Kavathe Mahankal, District: Sangli.2.Pritam D/o Jayant Bhosle,Age: 32 years, Occ: Assistant Teacher, C/o Government Residential School, Vita, Taluka: Khanapur, District: Sangli.3.Seema D/o Sudhakar Pawar,Age: 35 years, Occ: Assistant Teacher, C/o Government Residential School, Wangi, Taluka: Kadegaon, District: Sangli.4.Pravin S/o Chandrakant Bhatlawande,Age: 32 years, Occ: Assistant Teacher, C/o Government Residential School, Jath, Taluka: Jath, District: Sangli.5.Vaishali D/o Mukinda Khade,Age: 30 years, Occ: Assistant Teacher, C/o Government Residential School, Bambavde, Taluka: Palus, District: Sangli.6.Vishwas D/o Parsu Marnholkar,Page 120 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxAge: 38 years, Occ: Assistant Teacher, C/o Government Residential School, Masudmale, Taluka: Panhala, District: Kolhapur.7.Joycee S/o Kaitan Pareira,Age: 52 years, Occ: Assistant Teacher, C/o Government Residential School, Gaganbawda, Taluka: Gaganbawda, District: Kolhapur.8.Vinod S/o Suresh Pathak,Age: 38 years, Occ: Assistant Teacher, C/o Government Residential School, Mhaswad, Taluka: Man, District: Satara.9.Ansabai Madhavrao Pawar (Yelkar),Age: 34 years, Occ: Assistant Teacher, C/o Government Residential School, Yeola, Taluka: Yeola, District: Nashik.10.Milind S/o Ashok Panpatil,Age: 33 years, Occ: Assistant Teacher, C/o Government Residential School, Babhulgaon, Taluka: Yeola, District: Nashik.11.Dipali Ashok Bhujbal,Age: 31 years, Occ: Assistant Teacher, C/o Government Residential School, Babhulgaon, Taluka: Yeola, District: Nashik.12.Dipali Jahangir Tadavi,Age: 31 years, Occ: Assistant Teacher, C/o Government Residential School, Pimpalgaon Baswant, Taluka: Niphad, District: Nashik.Page 121 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx13.Tai Chandrabhan Chavhan,Age: 32 years, Occ: Assistant Teacher, C/o Government Residential School, Pimpalgaon Baswant, Taluka: Niphad, District: Nashik.14.Rahul S/o Rajkumar Kukade,Age: 32 years, Occ: Assistant Teacher, C/o Government Residential School, Tarangawadi, Taluka: Indapur, District: Pune.15.Rajkumar S/o Ramdas Marale,Age: 37 years, Occ: Assistant Teacher, C/o Government Residential School, Tarangawadi, Taluka: Indapur, District:Pune.16.Vidya Balasaheb Kate,Age: 31 years, Occ: Assistant Teacher, C/o Government Residential School, Tarangawadi, Taluka: Indapur, District:Pune.17.Shrirang S/o Sakharam Sagare,Age: 35 years, Occ: Assistant Teacher, C/o Government Residential School, Dive, Taluka: Purandar, District: Pune.18.Bhauso S/o Kisan Dhayagude,Age: 32 years, Occ: Assistant Teacher, C/o Government Residential School, Dive, Taluka: Purandar, District: Pune.19.Nilesh S/o Dhanajay Nimbalkar,Age: 32 years, Occ: Assistant Teacher, Page 122 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxC/o Government Residential School, Tarangawadi, Taluka: Indapur, District:Pune.20.Shital Ashok Zoje,Age: 33 years, Occ: Assistant Teacher, C/o Government Residential School, Chandoli, Taluka: Khed, District: Pune.21.Tanujabi Akabar Sayyad,Age: 29 years, Occ: Assistant Teacher, C/o Government Residential School, Peth, Taluka: Ambegaon, District: Pune.22.Chaitali Nagorao Kale,Age: 30 years, Occ: Assistant Teacher, C/o Government Residential School, Peth, Taluka: Ambegaon, District: Pune.23.Rohini Bhaga Gode,Age: 31 years, Occ: Assistant Teacher, C/o Government Residential School, Chandoli, Taluka: Khed, District: Pune.24.Sonali Sakharam Jadhav,Age: 33 years, Occ: Assistant Teacher, C/o Government Residential School, Dive, Taluka: Purandar, District: Pune.…Petitioners~ versus ~1.The State of Maharashtra,Through its Principal Secretary, Social Justice and Special Assistance Department, Mantralaya, Mumbai 400 032.Page 123 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx2.The Commissioner,Social Welfare Commissionerate, 3, Charch Path, Maharashtra State,.Pune 411 001.3.The Additional Commissioner (Education),Social Welfare Commissionerate, 3, Charch Path, Maharashtra State, Pune 411 001.…RespondentsWITHWRIT PETITION NO.11041 OF 2022Sanjay Chemicals India Private Limited,a company incorporated under the Companies Act, 1956 having its office at Unit No. 61, 5th Floor, Kanmoor House, Condominium, 281/287, Narshi Natha Street, Mumbai 400 009.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 411 001.Page 124 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx3.The Deputy Inspector General of Registration, Mumbai,Old Customs House, Shahid Bhagat Singh Road, Near Horiman Circle, Fort, Mumbai 400 001.4.The Commissioner of Customs (Imports), Nhava Sheva, Having his office at At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.5.The Commissioner of Customs (Imports),Having his office at New Custom House, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO.11352 OF 2022Frigiorifico Allana Private Limited,a company incorporated under the Companies Act, 1956 having its registered office at Allana House, 4 JA Allana Road, Colaba, Mumbai 400 001 and factory located at Village Sarsan, Pen Khopoli Road,Tal: Khalapur 410 203 (Raigad).…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.Page 125 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 411 001.3.The Deputy Inspector General of Registration, Mumbai,Old Customs House, Shahid Bhagat Singh Road, Near Horiman Circle, Fort, Mumbai 400 001.4.The Commissioner of Customs (Imports), Nhava Sheva, Having his office at At & Post: Sheva, Taluka: Uran, Dist: Raigad, Maharashtra 400 707.5.The Commissioner of Customs (Imports),Having his office at New Custom House, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO.11419 OF 2022Allanasons Private Limited,A Company incorporated under the provisions of Companies Act, 1956 having its registered office at Allana House, 4 JA Allana Road, Colaba, Mumbai 400 001and factory located at Village Sarsan, Pen Khopoli Road, Tal: Khalapur 410 203 (Raigad).…PetitionerPage 126 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx~ versus ~1.The State of Maharashtra,through the Government Pleader, High Court, Bombay.2.The Joint District Registrar and Collector of Stamps, Raigad,Near Alibaug Police Station, Alibaug, District Raigad 402 201.3.The Commissioner of Customs (Imports), Jawaharlal Nehru Custom House, Post Uran, Raigad.4.The Additional Commissioner of Customs (Imports),having its office at Jawaharlal Nehru Custom House, Post Uran, Raigad.…RespondentsWITHWRIT PETITION NO.11351 OF 2022Allana Consumer Products Private Limited,A Company incorporated under the provisions of Companies Act, 1956 and having its registered office at Allana House, Allana Road, Colaba, Mumbai 400 001.…Petitioner~ versus ~Page 127 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx1.The State of Maharashtra,through the Government Pleader, High Court, Bombay.2.The Joint District Registrar and Collector of Stamps, Raigad,Near Alibaug Police Station, Alibaug, District Raigad 402 201.3.The Commissioner of Customs (Imports), Jawaharlal Nehru Custom House, Post Uran, Raigad.4.The Additional Commissioner of Customs (Imports),having its office at Jawaharlal Nehru Custom House, Post Uran, Raigad.…RespondentsWITHWRIT PETITION NO.9621 OF 2021RR Kabel Limited,A Company incorporated under the provisions of Companies Act, 1956 and having its registered office at Ram Ratna House, Victoria Mill Compound, PB Marg, Worli, Mumbai 400 013 and office at Ram Ratna House, Oasis Complex, PB Marg, Worli, Mumbai 400 013.…Petitioner~ versus ~1.The State of Maharashtra,through the Government Pleader, High Court, Bombay.Page 128 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx2.The Joint District Registrar and Collector of Stamps, Raigad,Near Alibaug Police Station, Alibaug, District Raigad 402 201.3.The Commissioner of Customs (Imports), Jawaharlal Nehru Custom House, Post Uran, Raigad.4.The Additional Commissioner of Customs (Imports),having its office at Jawaharlal Nehru Custom House, Post Uran, Raigad.…RespondentsWITHWRIT PETITION NO.12581 OF 2022Nehalkumar Hasmukhrai Gandhi,Aged 49 years, Indian Inhabitant, carrying on business in the name and style of Shakti Chemicals as a sole proprietary concern having its office at 206/207, Wadala UdhyogBhavan, Naigaon Cross Road, Mumbai 400 031.…Petitioner~ versus ~1.The State of Maharashtra,through Government Pleader, High Court, Bombay.2.Inspector General of Page 129 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxRegistration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 411 001.3.The Joint District Registrar and Collector of Stamps, Raigad,Near Alibaug Police Station, Alibaug, District Raigad 402 201.4.The Commissioner of Customs (Imports), Group 2A, having his office at Jawaharlal Nehru Custom House, Post Uran, Raigad 400 717.5.The Additional Commissioner of Customs (Imports),Group 2A, having its office at Jawaharlal Nehru Custom House, Post Uran, Raigad.…RespondentsWITHWRIT PETITION NO.12770 OF 2022R Nandlal and Sons,a Partnership Firm incorporated under the Partnership Act, 1932, having its registered office at B-9, Kanmoor House, 281/287, Narshi Natha Street, Masjid Bunder (W), Mumbai 400 009.…Petitioner~ versus ~Page 130 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.The Joint District Registrar and Collector of Stamps, Raigad,Near Alibaug Police Station, Alibaug, District Raigad 402 201.4.The Commissioner of Customs (Imports), Group 2A, having his office at Jawaharlal Nehru Custom House, Post Uran, Raigad 400 717.5.The Additional Commissioner of Customs (Imports),Group 2A, having its office at Jawaharlal Nehru Custom House, Post Uran, Raigad.…RespondentsWITHWRIT PETITION NO.13006 OF 2022R R Innovative Private Limited,a company incorporated under the Page 131 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxCompanies Act, 1956, having its corporate office at B-10, Kanmoor House, 281/287, Narshi Natha Street, Masjid Bunder (W), Mumbai 400 009.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.The Joint District Registrar and Collector of Stamps, Raigad,Near Alibaug Police Station, Alibaug, District Raigad 402 201.4.The Commissioner of Customs (Imports), Group 2A, having his office at Jawaharlal Nehru Custom House, Post Uran, Raigad 400 717.5.The Additional Commissioner of Customs (Imports),Group 2A, having its office at Jawaharlal Nehru Custom House, Post Uran, Raigad.…RespondentsPage 132 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO.12696 OF 2022Vital Organics,a Partnership Firm incorporated under the Partnership Act, 1932, having its registered office at Plot No. 7210, GIDC Industrial Estate, Ankleshwar, Dist. Baruch, Gujarat 393 002.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.The Joint District Registrar and Collector of Stamps, Raigad,Near Alibaug Police Station, Alibaug, District Raigad 402 201.4.The Commissioner of Customs (Imports), Group 2A, having his office at Jawaharlal Nehru Custom House, Post Uran, Raigad 400 717.Page 133 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx5.The Additional Commissioner of Customs (Imports),Group 2A, having its office at Jawaharlal Nehru Custom House, Post Uran, Raigad.…RespondentsWITHWRIT PETITION NO.121 OF 2013Ruchi Soya Industries Limited,A company registered under the Indian Companies Act, 1956, having their office at: 614, Tulsiani Chambers, Nariman Point, Mumbai 400 021.…Petitioner~ versus ~1.State of Maharashtra2.Collector of Stamp,Stamp Enforcement-I, Town Hall, Shahid Bhagat Singh Road, Fort, Mumbai 400 023.3.Inspector General of Registration and Controller of Stamps,Ground Floor, Opp Vidhan Bhavan, Counsel Hall, New Administrative Building, Pune 411 001.4.Tariff Manager,Jawaharlal Nehru Port Trust (JNPT), Nhava Sheva, Raigad, Navi Mumbai 400 707.Page 134 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx5.Tariff Manager, Bombay Port Trust (MBPT), Port House, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.6.Mumbai International Airport Private Limited,Sahar Air Cargo Complex, Andheri (East), Mumbai 400 099.…RespondentsWITHINTERIM APPLICATION NO. 4064 OF 2023INWRIT PETITION NO.121 OF 2013Patanjali Foods Limited,(fka Ruchi Soya Industries Limited), a company registered under the Indian Companies Act, 1956, having its office at 614, Tulsiani Chambers, Nariman Point, Mumbai 400 021.…Applicant~ in the matter between ~Ruchi Soya Industries Limited,A company registered under the Indian Companies Act, 1956, having their office at: 614, Tulsiani Chambers, Nariman Point, Mumbai 400 021.…Petitioner~ versus ~1.State of MaharashtraPage 135 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx2.Collector of Stamp,Stamp Enforcement-I, Town Hall, Shahid Bhagat Singh Road, Fort, Mumbai 400 023.3.Inspector General of Registration and Controller of Stamps,Ground Floor, Opp Vidhan Bhavan, Counsel Hall, New Administrative Building, Pune 411 001.4.Tariff Manager,Jawaharlal Nehru Port Trust (JNPT), Nhava Sheva, Raigad, Navi Mumbai 400 707.5.Tariff Manager, Bombay Port Trust (MBPT), Port House, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.6.Mumbai International Airport Private Limited,Sahar Air Cargo Complex, Andheri (East), Mumbai 400 099.…RespondentsWITHWRIT PETITION NO.152 OF 2023Paari Chem Resources LLP,a firm incorporated under the provisions of Limited Liability Partnership Act, 2008 and having its registered office at C 405, C Wing, Neelkanth Business Park, Near VidyaVihar Bus Depot, Vidyavihar (W), Mumbai 400 086.…Petitioner~ versus ~Page 136 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, Government of Maharashtra, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.The Deputy Inspector General of Registration, Mumbai,Old Customs House, Shahid Bhagat Singh Road, Near Horiman Circle, Fort, Mumbai 400 001.4.The Joint District Registrar and Collector of Stamps, Raigad,Near Alibaug Police Station, Alibaug, District Raigad 402 201.5.The Commissioner of Customs (Imports), Group NS-II, having its office atJawaharlal Nehru Custom House, Taluka Uran, Raigad 410 212.6.The Assistant Commissioner of Customs (Imports),Group NS- II, having its office at Jawaharlal Nehru Custom House, Taluka Uran, Raigad 410 212.…RespondentsPage 137 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWITHWRIT PETITION NO. 153 OF 2023Athena Tradewinds Private Limited,a company incorporated under the Companies Act, 1956 having its registered office at Unit No. 305, 3rd Floor, The Corporate Park, Sector 18, Vashi, Navi Mumbai 400 703.…Petitioner~ versus ~1.The State of Maharashtra,through the Department of Registrationand Stamps, Ministry of Revenue, Government of Maharashtra, Mantralaya, Mumbai 400 032.2.Inspector General of Registration and Controller of Stamps,Department of Registration and Stamps, New Administration Building, Ground Floor, Opp Council Hall, Pune 1.3.The Deputy Inspector General of Registration, Mumbai,Old Customs House, Shahid Bhagat Singh Road, Near Horiman Circle, Fort, Mumbai 400 001.4.The Commissioner of Customs (Imports), Group V, having his office at Jawaharlal Nehru Custom House, Nhava Sheva, Uran, Raigad 400 707.Page 138 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx5.The Deputy Commissioner of Customs (Imports),Group V, having his office at Jawaharlal Nehru Custom House, Nhava Sheva, Uran, Raigad 400 707.…RespondentsWITHWRIT PETITION NO. 2584 OF 2023Jabil Circuit India Private Limited,and having its registered office at26, MIDC Rd, J Block, Sector 10,MIDC, Pimpri Colony, Pimpri-Chinchwad,Maharashtra 412 210.…Petitioner~ versus ~1.State of Maharashtra,through The Department ofRegistration and Stamps Ministry ofRevenue, Government of MaharashtraMantralaya, Mumbai, Maharashtra 400032 AndState of Maharashtra Through the Government PleaderPWD Building, High Court, Mumbai400 001.2.Inspector General of Registration and Controller of Stamps,Department of Registration and StampsGovernment of Maharashtra, General Stamp Office Mumbai, 2, Shahid Bhagat Singh Marg, Fort, Mumbai, Maharashtra – 400001.Page 139 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx3.Inspector General of Registration, Additional Collector of Stamps,JDR Raigad, Near Hirakot Lake, PoliceLine, Alibag, Maharashtra 402 201.4.Commissioner of Customs,Jawaharlal Nehru Custom House, NavaSheva, Dist Raigad, Maharashtra 400707.5.Commissioner of Customs, ICD Talegaon,41/A, GST Bhawan, Sasoon Road, 'E'Wing, 4th Floor, Pune 411 001.6.Commissioner of Customs,Air Cargo Complex Sahar Andheri (E)Mumbai 99.7.Commissioner of Customs,Courier Cell (Customs) Sahar Village,Andheri East, Mumbai, Maharashtra400 047.…RespondentsWITHWRIT PETITION NO. 3657 OF 2023Waaree Energies Limited,602, 6th Floor, Western Edge – I, Western Express Highway, Borivali (East), Mumbai MH 400 066 IN.…Petitioner~ versus ~1.The State of Maharashtra,through the Ministry of Revenue and is the Ministry in charge of administrationand implementation of laws relating to registration and stamping of Page 140 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxdocuments.2.Inspector General of Registration and Controller of Stamps,having office at: Ground Floor, Opposite Vidhan Bhavan (Council Hall), New Administrative Building, Pune 411 001, Maharashtra, India.3.Customs Authority,at Nhava Sheva Port including Container Freight Stations, Commissioner of Customs, Nhava Sheva-General, Dist.: Raigad, Maharashtra, Landline No. (Office) 022-27241257, Ext 851, PS 852commr-nsgen[at]gov[dot]in.4.Customs Authority having jurisdiction (including assessment) in Maharashtra, Nhava Sheva-II, Commissioner of Customs (NS-II) Telephone No. 022-27242411 Ext 888, PS 889.5.Mumbai Port Authority,(Constituted under Major Port Trusts Act, 1963), Port House, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai 400 001.…RespondentsWITHWRIT PETITION NO. 4823 OF 20231.Indo Amines Limited,a company incorporated under the Companies Act, 1956, having its registered office at Phase-II, W/44, Page 141 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxMIDC, Dombivali East, Thane 421 204.2.Mukesh Agrawal,of Mumbai, Indian Inhabitant, Occupation: Service as Chief Financial Officer of Indo Amines Limited, having his residence at 9/1104, Sunflower Building, Regency Estate, Dombivli (East) 421 203, Maharashtra.…Petitioners~ versus ~1.The State of Maharashtra,through its Revenue Department, having its office at 3rd Floor, Mantralaya, Mumbai 400 032, Maharashtra.2.The Inspector General of Registration and Controller of Stamps,having his office at Ground Floor, New Administrative Building, Opposite Vidhan Bhavan (Council Hall), Pune 411 001, Maharashtra.…RespondentsAPPEARANCESfor the petitioners inWP/50/2023, WP/1546/2023, WP/124/2023, WP/4045/2022, WP/1544/2023, WP/463/2023, WPL/23846/2022, WPL/24973/2022, WP/64/2023, WPL/22235/2022, WP/1589/2023, WP/1542/2023, WP/422/2023, WP/525/2023, WP/385/2023, WP/2487/2022, WPL/487/2021, WP/1163/2022, WP/1132/2022, WP/1290/2023, WP/3364/2022, WP/4266/2022, WPL/504/2022, WP/1574/2023, WP/4218/2022, WP/3375/2022 & Mr Nishit Dhruva, Niyati Merchant, Yash Dhruva & Harsh Sheth, i/b MDP & Partners.Page 142 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWP/412/2023.for the petitioners inWP/3884/2021.Mr Vikram Nankani, Senior Advocate, with Ashish Rao, Nishit Dhruva, Niyati Merchant, Yash Dhruva & Harsh Sheth, i/b MDP & partners.for the petitioners inWP/532/2022,WP/1494/2023, WP/420/2023, WP/1537/2022, WP/119/2023, WPL/26947/2023, WPL/17566/2022, WP/560/2023. WP/514/2023, WP/4275/2022, WPL/11152/2022, WP/1819/2022 & WPL/3264/2022.Mr Navroze Seervai, Senior Advocate, with Yash Momaya, Nishit Dhruva, Niyati Merchant, Yash Dhruva& Harsh Sheth, i/b MDP & Partners.for the petitioners inWP/1254/2023, WP/1253/2023, WP/1925/2022, WP/1252/2023, WP/1251/2023, WP/1250/2023, WP/2091/2022, WP/6977/2022, WP/11041/2022, WP/7521/2022, WP/7508/2022, WP/10167/2022, WP/11352/2022 WP/11419/2022, WP/11351/2022 WP/9621/2021, WP/12581/2022, WP/12770/2022, WP/13006/2022, WP/12696/2022, WP/152/2023 & WP/153/2023.Mr Jaydeep C Patel, with Prakash Shah, Jas Sanghavi, Bhushan Kanchan & Revati S Nansi, i/b PDS Legal.for the petitionerMs Ishista Pokle, i/b Sanjiv Sawant.for the petitioners inWPL/9508/2023, WPL/9960/2023, WPL/11769/2023, WPL/16917/2023, WPL/16934/2023Mr Damodar Vaidya, with SandeepSachdeva, Devang Bhasin, Mayank Goyal, Devika Madekar & Mukund Madekar,i/b M/s Madekar & Co.for the petitioner in WPL/23927/2022.Ms Samrudhi Gholap h/f Mr Raghavendra S Mehrotra, i/b Lawkhart Legal- Advocates & Legal Consultants.for the petitionerMs Bhakti, i/b Sanjiv Sawant.Page 143 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxfor the petitioners inWP/90/2023 & WPL/7781/2023Mr Sandeep Chillana, with SahanaManjesh, Jagrati R, P Kandyal, Anjali Jain, Snehil Sharma & K Gupta.for the petitioner in WP/2858/2022.Mr Ashok Singh.for the petitioners inWP/145/2023.Mr Santosh Mishra a/w Mr Sandeep Rebari i/b Kochhar & Co.for the petitioners inWPST/381/2023.Mr Pratyushprava Saha, with Akshita Shetty, i/b Khaitan & Co.for the petitioners inWP/4847/2022 & WP/1013/2023.Mr Dharnendra Kumar Rana, with Mr Sourabh & Mr AkshayAgrawal i/b Nitya Tax Associates.for respondent-state in WP/587/2023, WP/1996/2018, WPL/11152/2022, WPL/11769/2023, WP/2487/2022 &WP/525/2023.Dr Birendra B Saraf, Advocate General, with Jyoti Chavan, AGP.for respondent-state in WP/587/2023, WP/1996/2018, WPL/11152/2022, WPL/11769/2023, WP/2487/2022, WP/528/2023, WP/153/2023, WP/532/2022, WPL/487/2022, WPL/504/2022,WP/1163/2022, WPL/8950/2023,WP/3364/2022 WP/3375/2022,WPL/9508/2023 WPL/9960/2023,WP/3264/2022 WP/1819/2022, WP/4275/2022, WP/4266/2022, WP/385/2023, WP/422/2023,WPL/17566/2022 WP/1542/2023, WP/560/2023, WPL/22235/2022, WP/1589/2023, WPL/23846/2022, WPL/23927/2022, WPL/24973/2022,WP/64/2023, WPL/26947/2022, WP/119/2023, WP/124/2023, WP/1537/2023, WP/50/2023, WP/1544/2023, WP/145/2023, WP/4847/2022, WP/420/2023, WP/4824/2022, WP/1494/2023, WP/1546/2023, Dr Birendra B Saraf, Advocate General, with Kedar Dighe, AGP, & Vaibhav Charalwar.Page 144 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWP/463/2023 & WP/16934/2023.for respondent-state in WP/781/2018.Dr Birendra B Saraf, Advocate General, with Amit Shastri, AGP.for respondent-State in WP/1163/2022.Dr Birendra B Saraf, Advocate General, with MA Sayed, AGP. for respondent-state in WP/1132/2022, WP/1574/2023, WP/11490/2022 & WP/1271/2023.Dr Birendra B Saraf, Advocate. General, with Himanshu Takke, AGP.for respondent-state in WP/1157/2022 & WP/541/2023.Dr Birendra B Saraf, Advocate General, with LT Satelkar, AGP.for respondent statein WP/1013/2023.Dr Birendra B Saraf, Advocate General, with PH Kantharia, GP.for respondent statein WP/778/2023 & WP/3513/2018.Dr Birendra B Saraf, Advocate General, with Abhay L Patki, Addl. GP.for respondent statein WPL/7239/2022, WP/1093/2022, WP/412/2023 & WP/4045/2022.Dr Birendra B Saraf, Advocate General, with Milind More, Addl. GP.for respondent statein WP/2858/2022.Dr Birendra B Saraf, Advocate General, with Sukanta Karmakar, AGP.for respondent statein WP/1254/2023, WPST/381/2023,IAST/6623/2023, WP/1253/2023, WP/1252/2023, WP/1251/2023, WP/1250/2023, WP/1925/2022, WP/2580/2023, WP/2091/2022, WP/4356/2021, IA/19548/2022, IA/30038/2022, IAST/16012/2023,IAST/3354/2023 IAST/2756/2023,IAST/7672/2022, WP/6977/2022, WP/7521/2022, WP/7508/2022, WP/10167/2022, WP/6040/2021, IA/251/2023, IA/250/2023, WP/11041/2022, WP/11352/2022, WP/11419/2022, Dr Birendra B Saraf, Advocate General, with PP Kakade, GP, Ms S R Crasto, AGP & PN Diwan, AGP.Page 145 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWP/11351/2022, WP/9621/2021, WP/12581/2022, WP/12770/2022, WP/13006/2022, WP/12696/2022, WP/152/2023, WP/153/2023, WP/2584/2023 for respondent statein WP/122/2023.Dr Birendra B Saraf, Advocate. General, with Manish Upadhye, AGP.for respondent statein WP/1607/2023 & WP/9266/2023.Mrs AA Purav, AGP.for respondent statein WP/9229/2023.Mrs PJ Gavhane, AGP.for respondent statein WP/880/2013.Mr VM Mali, AGP.for respondent statein WP/2727/2018.Mr AI Patel, Addl. GP.for respondent statein WP/9208/2023.Mr MP Thakur, AGP.for respondent UoI in WP/4356/2021.Mr Rui Rodrigues, with DP Singh.for respondents no. 3 and 4 in WP/1271/2023, for respondent no.6 in WP/2584/2023. Ms Mamta Omle, with Subir Kumar.for respondent in WP/1253/2023, WP/1252/2023, WP/2584/2023, WPL/5871/2023 & WP/127/2023.Mr Subir Kumar, with Mamta Omle.for respondent no.7in WP/2584/2023, WP/1546/2023.Mr Karan Adik, with Satyaprakash Sharma.for respondent respondents No. 4 & 5in WP/1251/2023.Mr Saket R Ketkar, with Mr MP Sharma.for respondent no.4 in WP/121/2013.Ms Rasika Dixit, i/b Jurisperitus Mumbai.for respondent UoI WP/2580/2023, WP/50/2023, Mr YR Mishra, with Shashi Bekal Page 146 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxWP/3884/2021 & WP/1544/2023.& Harshad S.for respondent in WP/3657/2023, for respondents no.3 & 4 in WP/1290/2023, WP/1574/2023, respondent no.4 in WP/9508/2023, WP/9960/2023.Ms Mamta Omle, with MP Sharma.for respondents in WPL/7113/2023, WPL/7239/2023, WP/1090/2023 & WP/2580/2023. Mr Subir Kumar, with Harshad Shingnapurkar.for proposed respondent no.7 in IAL/20064/2022 in WP/3264/2022. Mr Inayat Ali Qureshi, i/b KK Associates.for respondents no.3& 5 in WP/412/2023, WP/385/2023, WP/422/2023, WP/17566/2022, WP/2858/2022, WP/18022/2022, WP/560/2023, WPL/22235/2022, WPL/23214/2022, WPL/23846/2022, WP/4490/2022, WP/4824/2022 & WPL/35848/2022, WPL/23927/2022, WPL/24973/2022, WP/64/2023, WP/4045/2022, WP/50/2023, WP/145/2023, WPL/31098/2022, WP/4587/2022, WP/420/2023, WP/4490/2022, WP/4824/2022, WPL/35036/2022, WP/127/2023 for respondents no.3 and4 in WP/1925/2022, WPST/381/2023, IAST/6626/2023, WP/1254/2023, WP/1253/2023, WP/6977/2022, WP/7521/2022, WP/7508/2022, WP/10167/2022 & WP/12581/2022. Mrs Neeta V Masurkar.for respondents 3 and 4 in WP/420/2023, WPL 35036/2022 & WPL/23927/2022, WPL/24973/2022, for respondents no. 3 and 5 in WPL/30601/2022, WP/4045/2022, WP/50/2023, WPL/31098/2022, for Mrs Neeta V Masurkar, with Ms Ruju R Thakkar.Page 147 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxrespondent no. 3 in WP/412/2023, WP/385/2023, WP/422/2023, WP/17566/2022, WP/18022/2022, WP/560/2023, WPL/22235/2022, WPL/23214/2022, WPL/23846/2022, WP/4587/2022, WP/4490/2022, WP/4824/2022 & WPL/35848/2022.for respondent no.3Mr Advait Sethna, with Ruju Thakker.for respondent in WP/152/2023 & WP/153/2023-Customs,for respondent no. 5 in WP/11041/2022,for respondent no. 6 in WP/1253/2023,for respondent no. 3 in WP/2858/2022,for respondents no. 3 & 4 in WP/145/2023, WP/122/2023 and for respondent no. 5 in WP/127/2023.Ms Ruju Thakker.for respondent no.3 in WP/3884/2021, WP/532/2022, WP/487/2022, WPL/504/2022, WP/1163/2022, WP/1157/2022, WP/1132/2022. WP/4218/2022, WP/3364/2022, WP/3375/2022, WP/3264/2022, WP/1819/202, WPL/11152/2022, WP/4275/2022, WP/4266/2022, WP/2487/2022, WP/525/2023, WPL/17566/2022, WPL/18022/2022, WP/560/2023/ WP/22235/2022,WPL/23214/2022, WP/23846/2022, WP/26947/2022 & WP/3433/2019.Mr Umesh Gupta, i/b Sangeeta Yadav.for respondent no.4 in WPL/26947/2022.Ms Shehnaz V Bharucha, with Padmakar Patkar.for respondent no.4 in WP/119/2023, WP/124/2023, WP/11352/2022, WP/1537/2023.Ms Shehnaz V Bharucha, with Satya Prakash Sharma.for respondent no.4 in WP/11351/2022.Ms Shehnaz Bharucha, with GennyFernandes.Page 148 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxfor respondent no. 3 in WP/119/2023 & WP/124/2023.Mr Satyaprakash Sharma.for respondent in WPL/2572/2019.Ms Bhakti Kansara, with Jayesh Jain.for respondent no. 3,4 & 5 in WP/1290/2023.Mr MP Sharma, with Deepak Sharma & Rahul Sarda.for respondents -CGST in WP/10167/2022, WP/11041/2022, WP/11352/2022, WP/1157/2022, WP/4275/2022, WPL/17566/2022, WP/1589/2023, WPL/26947/2022, WP/119/2023 & WP/3884/2021.Mr Jitendra B Mishra, with Maya Majumdar, Ashutosh Mishra &Rupesh D Dubey.for respondents in WP/1157/2022, WPL/17566/2022, WPL/26947/2022, WP/4275/2022, WP/1589/2023 & WP/119/2023.Mr Jitendra B Mishra, with, Ashutosh Mishra & Rupesh D Dubey.for respondents in WP/4587/2022,WP/4490/2022, WP/127/2023, WP/4824/2022, WP/122/2023, WPL/5871/2023, WPL/8607/2023, WPL/8950/2023 & WPL/5871/2023. Mr P Namboodiri, with Rushabh Sinha & Tejal D.for respondent no. 5 and 6 in WPL/35036/2022, WP/1157/2022, WP/560/2023, WPL/22235/2022, WPL/23846/2022, WPL/23214/2022, WP/3264/2022, WP/1819/2022, WPL/24973/2022, WP/64/2023, WPL/26947/2022, WP/124/2023, WP/119/2023, WPL/30601/2022,WPL/ 31098/2022, WP/50/2023, WP/4045/2023, WP/420/2023, WPL/35036/2022, WPL/35848/2022, WP/463/2023, WP/3657/2023, WPL/3924/2023 & WPL/3347/2023.Mr Amit Meharia, with Paramita Banerjee, Shubyham Sawant, Sweta Jalgaonkar, Sujith Suresh, i/b Meharia & Co.CORAM:G.S. Patel & Neela Gokhale, JJ.RESERVED ON :28th July 2023PRONOUNCED ON:22nd March 2024Page 149 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxJUDGMENT ( Per Neela Gokhale, J.) : For the convenience of exposition, this judgment is divided in thefollowing parts:-INDEXA) The Challenge………………………………………150B) Background………………………………………… 151C)Submissions of parties……………………………...155 i.Submission of Petitioners……………..……..155 ii.Submissions of Respondents……...…………160D)Analysis….………………………………………….164E) Conclusion……………………………….…………197The Challenge:1.These Petitions assail the imposition, levy and collection ofStamp Duty by the 1st Respondent-State of Maharashtra onDelivery Orders (DO) under Article 29 of the Maharashtra StampAct, 1958, (MSA) where the supply of goods takes place in thecourse of import of such goods into the territory of India as beingultra vires Articles 246(1), 286(1)(b) and 286(2), read with Entries41 and 83 of List I of Schedule VII of the Constitution of India. Thelegislative competence of the State is questioned on the ground thatthe constitutional scheme confers exclusive legislative competenceon the Union of India in respect of import and export acrosscustoms frontiers and the State has breached the said legislativefield.Page 150 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxBackground:2.A short history of these proceedings is necessary forcompleteness. Initially, the challenge was to the levy of stamp dutyon what is called a ‘Bill of Entry’ (BoE). Some Petitioners assailedthe levy of stamp duty on a BoE, some on DOs and some on both.During the pendency of these Petitions, however, Dr Birendra Saraf,the learned Advocate General, informed us on behalf of the Statethat the Government is not levying stamp duty on the BoE but isdoing so on a DO. Hence, by order dated 1st March 2023, wepermitted an amendment to all Petitions to include a challenge tothe levy of stamp on DOs. Petitions are duly amended. Since theState is not levying stamp duty on the BoE, the challenge before usnow pertains only to the levy of stamp duty on DOs. (i)The lead Petitioner, a company registered under theCompanies Act, 1956, is engaged in the business of manufacturing,trading, service and distribution of textile machinery. The otherPetitioners are also bodies corporate engaged in their respective andvaried business activities, but all of them, during the course of theirbusiness, import goods from outside the territories of India and arerequired by the State to pay stamp duty on the DOs in order toreceive delivery of the imported goods.(ii)The 1st Respondent in all the Petitions is the State ofMaharashtra through its Revenue Ministry and the otherRespondents include the Inspector General of Registration andController of Stamps and the Chief Controlling Revenue Authority,Page 151 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxCustoms Authorities having jurisdiction over individual Petitionersin their respective customs areas and the Mumbai Port Authority-abody corporate registered under the Major Port Trusts Act, 1963dealing with imports at the Mumbai Port. Some privateRespondents are arrayed in few petitions, but no relief is soughtagainst them, and none is granted hence their description is notdetailed herein suffice the same appears in the array of parties in thecause title.(iii) The process of supply of goods or services or both, in thecourse of import into or export out of, the territory of India passesthrough various stages. It usually commences with the foreignexporter/vendor/supplier engaging a shipper or a ship owner to bethe carrier of goods to be exported. The carrier issues a documentknown as the ‘Bill of Lading’ (BoL) to the exporter that details thetype, quantity and destination of the goods being carried. On arrivalof the goods at the port of destination, the carrier files the ImportGeneral Manifest (IGM) before the customs authority on the basisof the Invoice and the BoL. (iv) The containers are unloaded at the port and taken forcustoms clearance. Meanwhile, the Petitioners, i.e., the importersfile a BoE with the customs authority, on the basis of which customsduty is computed. Once the customs duty is paid, the goods can becleared out of the customs area, but not before the carrier issues aDO directing the custodian of the goods to deliver the same to theperson named therein or his assign or holder thereof. Theimporters, i.e., the Petitioners in the present case are then requiredto pay stamp duty @ 0.10% of the total assessed value of the goodsunder the MSA. The Petitioners are not entitled to receive deliveryPage 152 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxof the goods till the requisite stamp duty is paid on the DO. It is thislevy of stamp duty on the DO which is assailed in the presentpetitions. (v)Admittedly, the immediate trigger to this challenge was ajudgment delivered by the Gujarat High Court in various writpetitions filed before it challenging levy of stamp duty on a BoEsubmitted for clearing imported goods with the customs authoritiestreating the BoE as a DO. The question in those petitions waswhether stamp duty was liable to be paid on a BoE and whethersuch BoE is a DO in respect of the goods imported. The learnedSingle Judge of that High Court by a common judgment of 24thFebruary 2010 held that the BoE is only a document filed with thecustoms authorities to enable computation of customs duty andhence, not an instrument creating any right or liability and does notamount to a DO within the meaning of the Bombay Stamp Act,1958. The High Court, thus, held that stamp duty cannot be leviedon a BoE as firstly, it is not an instrument and secondly, it did notcreate any right or liability in any person in respect of the goods.(vi)An appeal was carried to the Division Bench of the GujaratHigh Court by the State of Gujarat. While upholding the decision ofthe learned Single Judge, the Division Bench, however, modified itto the limited extent of holding that it is not necessary that in allcases a DO requires instructions by the Bailor to the Bailee(meaning the carrier to the consignee) to deliver goods bailed to theperson named in the DO. At times, a ‘Bill of Lading’ is also an orderrelating to delivery of goods as is evident from Regulation 16 ofGujarat Maritime Board (Lading and Wharfage) Regulations, 1956.Thus, the appeal of the State was rejected with the aforesaid limitedPage 153 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxmodification. We are told that the State of Gujarat has carried aSpecial Leave Petition before the Supreme Court, against thejudgment and Order of the Division Bench. Notice is issued on theSLP, and the petition is pending.vii)Encouraged by the decision of the Gujarat High Court, thePetitioners assail the levy of stamp duty on DOs in the State ofMaharashtra on various grounds, one of them obviously allegingdiscrimination between importers in the State of Gujarat, who areexempted from payment of stamp duty and the Petitioners here,who bear the additional cost.viii)Needless to say, admittedly importers of Maharashtra havecontinued to pay stamp duty on the DOs since enactment of theMSA and only recently, apprised of the decision of the Gujarat HighCourt, some of them represented to the Respondents regarding thesaid discrimination and requested that they too be exempted frompayment of stamp duty. Inaction by the State, however, compels thePetitioners to bear the injustice and discrimination of the arbitrarylevy of stamp duty and thereby suffer financial loss. This impelledthem to file the present Writ Petitions seeking reliefs as prayed. 3.There are as many as 132 Petitions and the collectivechallenge is identical. However, as an alternative, the Petitionersurge a read down of Article 29 of Schedule I of the Stamp Act of1958 to not apply to a DO issued in lieu of a BoL in respect of goodsimported in Maharashtra. Some of the Petitioners also seek refundof amounts paid by them as stamp duty till date from the State alongwith interest thereon.Page 154 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx4.By order dated 24th April 2023, we decided to treat WritPetition (L) No.35036 of 2022 (now numbered as Writ Petition No.1494/2023) as the lead Petition in the entire group relating to thisissue. By a separate order dated 1st March 2023, we also noted thathaving regard to the exigencies of time and the number of matterslisted, it will not be possible to hear all the counsels for thePetitioners individually. The Petitioners thus, arranged to have oneof them as lead counsel so as to avoid repetition of arguments. Wedid, however, permit a joint concise statement of writtensubmissions to be tendered on behalf of all the Petitioners. MrSeervai, learned Senior Advocate, appeared on behalf of the leadPetitioner in Writ Petition No. 1494 of 2023. Mr Vikram Nankani,learned Senior Advocate, Mr Nishit Dhruva, Mr JC Patel, MsIshista Pokale, Mr Damodar Vaidya, Mr Sandip Chillana, Mr AshokSingh, Mr Santosh Mishra, Mr Raghavendra Mehrotra and MrPratyushprava Saha, learned Advocates appearing on behalf of therespective Petitioners adopted the arguments of Mr. Seervai withsome additions.5.Submissions on behalf of the Petitioners are summarized as under:(i)It is contended that levy of stamp duty by the StateGovernment on DOs issued in the course of imports is illegal andunconstitutional on the ground that under Article 246(1) read withEntry 41 and 83 of the List I of Schedule VII of the Constitution,the State Legislature lacks the legislative competence to levy suchstamp duty on any document which is part of the course of importPage 155 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxof such goods into the territory of India. The entire field oflegislation in this regard is within the sole legislative competence ofthe Parliament.(ii)According to the Petitioners, DOs are nothing but anadjunct/extension to the BoL, and hence, in essence, it is a levy ofstamp duty on a BoL which does not fall within the purview of thedefinition of the term ‘instrument’ under the MSA.(iii)It is further argued that it is the BoL and not a DO thattransfers the title in the goods. The BoL constitutes evidence ofreceipt of goods by the carrier/shipper; it is a document of title tothe goods; and it is evidence of the terms and conditions of thecontract of carriage. (iv)The BoL is expressly excluded from the definition of the term‘instrument’ as defined in Section 2(l) of the MSA and hence, theState Government lacks the power to levy stamp duty on a BoL.(v)A combined reading of Entry 63 of List II and Entry 91 of ListI of Schedule VII to the Constitution indicates that the StateLegislature is not competent to prescribe the rate of stamp duty inrespect of documents specified in Entry 91 of List I which includes aBoL.(vi)The Petitioners contend that a DO itself only ‘certifies’ thatthere are no claims or dues regarding import dues, duties, freight,etc. In itself, it creates no rights. A DO is not an instrument underSection 2(l) of the MSA. It is issued by the carrier/shipper to thecustodian in favour of the consignee (Petitioners herein) named inthe BoL confirming that the dues/duties/freight are cleared. It doesPage 156 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxnot confer, declare, record or state any right, title or interest ingoods and hence, is not a negotiable instrument.(vii)Mr Seervai along with other learned Counsel placed relianceon the decision of the Gujarat High Court which held BoE notchargeable to stamp duty. The BoE was held not to be a DO nor an‘instrument’ as defined in Article 24 of the Gujarat Stamp Act, 1958(“GSA”) and hence, not chargeable to stamp duty. Article 24 of theGSA is pari materia to Article 29 of Schedule I of the MSA. (viii)The DO does not carry any assessable value for the levy ofstamp duty. It is the ‘Out of Charge Order’ and not the DO thatvests a right to receive the imported goods.(ix)A DO made by the carrier or the agent of the carrier is not adocument of title under Article 29 of the MSA and hence, it is notan instrument. It does not satisfy the conditions enumerated inArticle 29 of the MSA.(x)It is submitted that when the goods are compulsorilyunloaded for clearance in the customs area of the importing country,the custodian or the port is the ‘bailee’ and the consignee is the‘bailor’ under Section 148 of the Indian Contract Act. Hence, the‘bailee’- custodian is duty bound to return the goods to the ‘bailor’-consignee without any demand.(xi)There is no mandate requiring a DO under the Major PortTrusts Act, 1963 or the Customs Act of 1962 or the Customs CargoHandling Regulation of 2009 or any other law. The use of a DO isthus redundant and is required only for administrative convenience.Page 157 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx(xii)Section 2(25) of the Customs Act, 1962 defines ‘importedgoods’ to mean goods which have not been cleared for homeconsumption. Under the Sale of Goods Act, 1930, goods aredeemed to be in the ‘course of transit’ from the time they aredelivered to the carrier, who, in turn, delivers them to the buyer.Hence, from the conjoint reading of these two provisions, goods arein the course of the import till they are delivered to the buyer.(xiii) The nomenclature used to describe a document is not adecisive factor to determine the character of the document. Thus,the nomenclature of ‘Delivery Order’ as an entitlement to deliveryis nothing but an endorsed BoL, which entitles the consignee to takedelivery of the goods.6. The Petitioners placed reliance on the following decisions ofvarious courts to support their contentions:1.C Govindarajulu Naidu & Co, v State of Madras & Anr12.State of AP v National Thermal Power Corpn Ltd & Ors23.United States v Hvoslef34.Fairbank v United States45.Brown & Ors v The State of Maryland56.Anglo Chilean Nitrate Sales Crop. V Alabama67.Ashok Tanwar & Anr v State of HP & Ors71 1952 SCC OnLine Mad 229.2 (2002) 5 SCC 203.3 237 US 1 (1915). 4 181 US 283 (1901)5 25 US 419 (1827)16 288 US 218 (1933).7 (2005) 2 SCC 104.Page 158 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx8.Indian Tourist Development Corporation ltd v AssistantCommissioner of Commercial Taxes & Anr89.Kiran Spinning Mills v Collector of Customs910.AV Fernandez v State of Kerala1011.State of Travancore-Cochin & Ors v Bombay Co LtdAlleppey1112.State of Travancore-Cochin & Ors v Shanmugha VilasCashewnut Factory, Quilon1213.JV Gokal & Co Pvt Ltd v Assistant Collector of Sales-Tax(Inspection) & Ors1314.The State of Bihar & Anr v Tata Engineering and LocomotiveCo Ltd1415.State of Kerala & Ors v Fr William Fernandez & Ors1516.KV Muthu v Angamuthu Ammal1617.National Insurance Co Ltd & Anr v Kirpal Singh & connectedAppeals1718.Satya Deo alias Bhoorey v State of Uttar Pradesh1819.Tripta Kaushik v Sub Registrar VI-A, Delhi & Anr1920.The Trustees of the Port of Madras v KPV Sheik MohamedRowther & Co & Ors208 (2012) 3 SCC 204.9 (2000) 10 SCC 228.10 AIR 1957 SC 657.11 (1952) 2 SCC 142.12 1954 SCR 53.13 (1960) 2 SCR 852.14 1970 (3) SCC 697.15 (2021) 11 SCC 705.16 (1997) 2 SCC 53.17 (2014) 5 SCC 189.18 (2020) 10 SCC 555.19 Writ Petition (C) No.9193 of 2019 dated 20th May 2020 Delhi High Court.20 (1963) Supp 2 SCR 915.Page 159 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx21.State of Gujarat & Ors v Reliance Industries Ltd2122.State of Maharashtra & Ors v Messrs MS Builders (Private)Ltd & Anr2223.The Pioneer Container2324.Morvi Mercantile Bank Ltd v Union of India2425.State (NCT Delhi) v Union of India & Anr2526.Garden Silk Mills Ltd v Union of India2627.M/s Ramratna Wires Ltd v State of Gujarat2728.M/s Vedanta Ltd v State of Gujarat2829.M/s Mangalore Ref & Petrochemicals Ltd v Commissioner ofCustoms, Mangalore297.Submissions on behalf of the Respondent-State by the learned Advocate General, Dr Birendra Saraf are summarizedas under:(i)Dr Saraf outlined the distinct fields of legislation of the Unionof India and the State Government as per List I and List II of theVIIth Schedule to the Constitution of India and the relevant Entries.He contended that the scheme of the Constitution and the21 2011 SCC OnLine Guj 5032.22 1992 SCC OnLine Bom 75.23 (1994) 3 WLR 1.24 (1965) 3 SCR 254.25 (2018) 8 SCC 501.26 (1999) 113 ELT 358 (SC).27 Special Civil Application No.14819 of 2020 dated 23rd December 2020,Gujarat High Court.28 Special Civil Application No.19826 of 2021 dated 12th January 2022, GujaratHigh Court.29 2015 (325) ELT. 214 (SC).Page 160 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxdistribution of the legislative power is that insofar as the inter-statesales and that in course of international trade of commerce is in theexclusive domain of the Union of India, while the power is vested inthe State Legislature in respect of all other sales.(ii)The marginal note to Article 286 of Constitution of India is“Restrictions as to imposition of tax on the sale or purchase of goods”.The very language of that Article clearly implies that the object is toplace restrictions on the legislative power of the State with respectto imposition of taxes on sales and purchases of goods after theintroduction of GST regime on the supply of goods.(iii)List I contemplate a separate tax on sales and purchase ofgoods. List II acknowledges tax on sales and purchases beingdistinct and independent of stamp duty on ‘instrument’. Article 286of the Constitution does not restrict the power of the StateGovernment to impose taxes contemplated in List II and notcovered in List I. Thus, he submits, the challenge to legislativecompetence of the State relying on Article 286 of the Constitution iscompletely misplaced and misconceived.(iv)The MSA does not levy stamp duty on a transaction butalways on an ‘instrument’. The mere fact of computation of stampduty on the basis of value of property or otherwise does not makethe tax on transaction.(v)The definition of ‘instrument’ in Section 2(l) of the MSA isnot exhaustive. Article 29 of Schedule I of the MSA defines‘Delivery Order’ in respect of goods. It has been understood to bean ‘instrument’ since the enactment of the Act in 1958. All thePage 161 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docximporters have paid stamp duty on DO since 1958 and haveunderstood the same to be as such. It is only upon the decision ofGujarat High Court in the case of Essar Steel Limited v.Superintendent of Stamps30 and Reliance Industries (supra) declaringthat a BoE is not chargeable to stamp duty that the Petitioners havebeen motivated to assail the legitimate act of the State to levy stampduty on a DO. Dr Saraf was at pains to point out that the challengebefore the Gujarat High Court was limited to levy of stamp duty ona BoE which held that a BoE is a document filed with the CustomsAuthorities to facilitate computation of customs duty and is not an‘instrument’ creating any right or liability amounting to a DO withinthe meaning of the MSA.8.Dr Saraf placed reliance on the following decisions of variousHigh Court and the Supreme Court:1.State of Bombay & Ors v Hospital Mazdoor Sabha & Ors312.State of Maharashtra & Ors v Messrs MS Builders (Private)Ltd & Anr323.Ruby Sales & Services (P) Ltd & Anr v State of Maharashtra& Ors334.State of Uttarakhand & Ors v Harpal Singh Rawat345.K Sambasivaraju v MVSR Chandrayya Chetty & Ors356.Puroshottam H Judye & Ors v VB Potdar3630 (2010) 51 (1) GLR 744 (SJ).31 (1960) 2 SCR 866.32 1992 SCC OnLine Bom 75.33 (1994) 1 SCC 531.34 (2011) 4 SCC 575.35 1966 SCC OnLine AP 19. 36 (1966) 2 SCR 353.Page 162 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx7.Shipping Corporation of India Ltd v CL Jain Woollen Mills &Ors378.State of Madras v Davar & Co Etc389.Bengal Immunity Co Ltd v State of Bihar & Ors3910.Hindustan Lever & Anr v State of Maharashtra & Anr4011.Greaves Cotton & Co Ltd & Anr v State of Maharashtra &Anr4112.Essar Steel Ltd Anr v Superintendent of Stamps & Ors(Supra)13.State of Gujarat & Ors v Reliance Industries Ltd (Supra)14.JV Gokal & Co (Private) Ltd v Assistant Collector of Sales-Tax (Inspection) & Ors (supra)15.Triveni Shankar Saxena v State of UP & Ors4216.PGF Ltd & Ors v Union of India & Anr4317.Builders’ Association of India & Ors v Union of India &Ors4418.The Commissioner of Sales Tax Maharashtra State v M/sRadhasons International4519.S Rangarajan v P Jagjivan Ram & Ors4637 (2001) 5 SCC 345.38 (1969) 3 SCC 406.39 (1955) 2 SCR 603.40 (2004) 9 SCC 438.41 2004 SCC OnLine Bom 752.42 1992 Supp (1) SCC 524.43 (2015) 13 SCC 50.44 (1989) 2 SCC 645.45 2019: BHC-OS:4361-DB. (Neutral Citation).46 (1989) 2 SCC 574.Page 163 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxAnalysis:9.Having heard the learned counsel representing both sides andupon perusal of the record, the following question arises for ourconsideration:(i) Whether the State of Maharashtra has thelegislative competence to levy, impose and collectstamp duty on a Delivery Order, an ‘instrument’defined in Section 2(l) of the Maharashtra Stamp Act,1958, chargeable with duty as mentioned in Article 29of the First Schedule in the Maharashtra Stamp Act,1958?10.For easy and immediate reference, the relevant provisions ofthe Constitution of India are extracted as under: “246. Subject-matter of laws made by Parliament andby the Legislatures of States.—(1) Notwithstanding anything in clauses (2) and (3),Parliament has exclusive power to make laws with respectto any of the matters enumerated in List I in the SeventhSchedule (in this Constitution referred to as the “UnionList”).(2) Notwithstanding anything in clause (3), Parliament,and, subject to clause (1), the Legislature of any State also,have power to make laws with respect to any of thematters enumerated in List III in the Seventh Schedule (inthis Constitution referred to as the “Concurrent List”).(3) Subject to clauses (1) and (2), the Legislature of anyState has exclusive power to make laws for such State orany part thereof with respect to any of the mattersPage 164 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxenumerated in List II in the Seventh Schedule (in thisConstitution referred to as the “State List”).(4) Parliament has power to make laws with respect to anymatter for any part of the territory of India not included[in a State] notwithstanding that such matter is a matterenumerated in the State List.286. Restrictions as to imposition of tax on the sale orpurchase of goods.-(1) No law of a State shall impose, orauthorize the imposition of, a tax on the sale or purchaseof goods where such sale or purchase takes place:(a) outside the State; or (b) in the course of the import of the goods into, orexport of the goods out of, the territory of India.(2)Parliament may by law formulate principles fordetermining when a sale or purchase of goods takes placein any of the ways mentioned in clause (1).11.The relevant provisions of the Maharashtra Stamp Act, 1958read as under: Article 29 of Schedule I Description of InstrumentProperStamp Duty(1)(2)29. DELIVERY ORDER IN RESPECT OFGOODS, that is to say, any instrument entitlingany person therein named, or his assigns or theholder thereof, to the delivery of any goods lying inany dock or port, in any warehouse in which goodsare stored, or deposited, on rent or hire, or uponany wharf, when such goods exceed in 4[valuehundred rupees, for every rupees 10,000 or partthereof.Ten Rupees.Section 2 (l) of the MSA says:Page 165 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx2(l) “instrument” includes every document by whichany right or liability is, or purports to be, created,transferred, limited, extended, extinguished orrecorded, but does not include a bill of exchange,cheque, promissory note, bill of lading, letter of credit,policy of insurance, transfer of share, debenture,proxy and receipt; Explanation.—The term “document” also includesany electronic record as defined in clause (t) of sub-section (1) of section 2 of the Information TechnologyAct, 2000;”(Emphasis added)12.The relevant provisions of the Customs Act, 1962 read asunder:“45. Restrictions on custody and removal of importedgoods.—(1) Save as otherwise provided in any law for thetime being in force, all imported goods unloaded in acustoms area shall remain in the custody of suchperson as may be approved by the PrincipalCommissioner of Customs or Commissioner ofCustoms until they are cleared for home consumptionor are warehoused or are transhipped in accordancewith the provisions of Chapter VIII.(2)The person having custody of any imported goodsin a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force,—(a) shall keep a record of such goods and send acopy thereof to the proper officer; Page 166 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx(b) shall not permit such goods to be removed fromthe customs area or otherwise dealt with, exceptunder and in accordance with the permission inwriting of the proper officer or in such manner asmay be prescribed.(3)Notwithstanding anything contained in any law forthe time being in force, if any imported goods are pilferedafter unloading thereof in a customs area while in thecustody of a person referred to in sub-section (1), thatperson shall be liable to pay duty on such goods at the rateprevailing on the date of delivery of an arrival manifest orimport manifest or, as the case may be, an import report tothe proper officer under section 30 for the arrival of theconveyance in which the said goods were carried.46. Entry of goods on importation.—(1) The importer of any goods, other than goodsintended for transit or transhipment, shall make entrythereof by presenting electronically on the customsautomated system to the proper officer a bill of entry forhome consumption or warehousing in such form andmanner as may be prescribed:Provided that the Principal Commissioner ofCustoms or Commissioner of Customs may, in caseswhere it is not feasible to make entry by presentingelectronically on the customs automated system, allow anentry to be presented in any other manner:Provided further that if the importer makes andsubscribes to a declaration before the proper officer, to theeffect that he is unable for want of full information tofurnish all the particulars of the goods required under thissub-section, the proper officer may, pending thePage 167 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxproduction of such information, permit him, previous tothe entry thereof (a)to examine the goods in the presence of anofficer of customs, or(b)to deposit the goods in a public warehouseappointed under section 57 without warehousingthe same.(2)Save as otherwise permitted by the proper officer, abill of entry shall include all the goods mentioned in thebill of lading or other receipt given by the carrier to theconsignor.(3)The importer shall present the bill of entry undersub-section (1) before the end of the next day followingthe day (excluding holidays) on which the aircraft or vesselor vehicle carrying the goods arrives at a customs stationat which such goods are to be cleared for homeconsumption or warehousing:Provided that a bill of entry may be presented at anytime not exceeding thirty days prior to the expected arrivalof the aircraft or vessel or vehicle by which the goods havebeen shipped for importation into India:Provided further that where the bill of entry is notpresented within the time so specified and the properofficer is satisfied that there was no sufficient cause forsuch delay, the importer shall pay such charges for latepresentation of the bill of entry as may be prescribed.(4)The importer while presenting a bill of entry shallmake and subscribe to a declaration as to the truth of thecontents of such bill of entry and shall, in support of suchdeclaration, produce to the proper officer the invoice, ifPage 168 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxany, and such other documents relating to the importedgoods as may be prescribed.(4A)The importer who presents a bill of entry shallensure the following, namely:—(a)the accuracy and completeness of theinformation given therein;(b)the authenticity and validity of anydocument supporting it; and(c)compliance with the restriction orprohibition, if any, relating to the goods under thisAct or under any other law for the time being inforce.(5)If the proper officer is satisfied that the interests ofrevenue are not prejudicially affected and that there wasno fraudulent intention, he may permit substitution of abill of entry for home consumption for a bill of entry forwarehousing or vice versa.”13.The relevant provisions of the Indian Contract Act 1872 readas under:“148. “Bailment” “bailor” and “bailee” defined. — A“bailment” is the delivery of goods by one person toanother for some purpose, upon a contract that they shall,when the purpose is accomplished, be returned orotherwise disposed of according to the directions of theperson delivering them. The person delivering the goodsis called the “bailor”. The person to whom they aredelivered is called, the “bailee”. Explanation. — If a person already in possession ofthe goods of another contracts to hold them as a bailee, hePage 169 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxthereby becomes the bailee, and the owner becomes thebailor of such goods, although they may not have beendelivered by way of bailment. 160. Return of goods bailed, on expiration of time oraccomplishment of purpose. — It is the duty of thebailee to return, or deliver according to the bailor’sdirections, the goods bailed, without demand, as soon asthe time for which they were bailed has expired, or thepurpose for which they were bailed has beenaccomplished.”14.The power to legislate under Article 246 of the Constitutionmust be read with the entries in the three Lists. These define therespective areas of legislative competence of the Union and StateLegislatures. The Apex Court very recently in the matter of State ofKarnataka and others vs State of Meghalaya & Ors,47 citing acatena of earlier decisions, has reiterated that it is the doctrine ofpith and substance which has to be applied to ascertain the truenature of the legislation and the entry within which it would fall. It issettled law that while interpreting these entries, they should not beviewed in a narrow or myopic manner but by giving the widest scopeto their meaning, particularly when the vires of a provision of astatute is assailed. In such circumstances, a liberal constructionmust be given to the entry by looking at the substance of thelegislation and not its mere form. As held in the matter of CalcuttaGas Co Ltd. vs State of W.B,48 while interpreting the entries in thecase of an alleged conflict, every attempt must be made by the Courtto harmonise or reconcile them. The doctrine of pith and substance,47 (2023)4 SCC 416.48 AIR 1962 SC 1044.Page 170 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxin short, means if an enactment substantially falls within the powersexpressly conferred by the Constitution upon the Legislature whichenacted it, it cannot be held to be invalid merely because itincidentally encroaches on matters assigned to another Legislature.Also, in a situation where there is overlapping, the doctrine has to beapplied to determine to which entry a piece of legislation could berelated. If one legislation trenches on the field reserved to anotherlegislature, it would be of no consequence. To examine the truecharacter of enactment or a provision thereof, due regard must behad to the enactment as a whole and to its scope and objects. It issaid that the question of invasion into another legislative territoryhas to be determined by substance and not by degree. The ApexCourt in the matter of State of Bombay vs FN Balsara49 has heldthat according to the pith and substance rule, if a law is in its pithand substance within the competence of the Legislature which hasmade it, it will not be invalid because it incidentally touches uponthe subject lying within the competence of another Legislature.While discussing the expression ‘with respect to’ in Article 246 ofthe Constitution, the Court has further explained that theexpression indicates the ambit of the power of the respectiveLegislature to legislate as regards the subject matters comprised inthe various Entries included in the legislative Lists. Hence, wherethe entry describes an object of tax, all taxable events pertaining tothe object are within that field of legislation unless the event isspecifically provided for elsewhere under a different legislativesphere. Thus, the Court has to discover the true character andnature of the legislation while deciding the validity of the legislation.While applying the doctrine of pith and substance to interpret the49 AIR 1951 SC 318.Page 171 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxlegislative lists, what requires to be seen is whether an enactmentsubstantially falls within the powers expressly conferred by theConstitution upon the Legislature which enacted it. If it does, itcannot be held to be invalid merely because it incidentallyencroaches on matters assigned to another Legislature. In UjagarPrints vs Union of India,50 the Supreme Court observed that theentries in the legislative Lists must receive a liberal constructioninspired by a broad and generous spirit and not in a narrow andpedantic manner. This is because the Entries are not sources oflegislative power but are merely topics or fields of legislation.Wherever the question of legislative competence is raised, the test iswhether the legislation, looked at as a whole, is substantially ‘withrespect to’ the particular topic of legislation. In order to understandthe particular topic of legislation, it is necessary to look at thepurpose of levy of stamp duty in the MSA on one hand andimposition of customs duty provided in the Customs Act, on theother. The object of the MSA is to collect proper stamp duty on aninstrument or conveyance on which such stamp duty is payable. It issimply a fiscal measure enacted to secure revenue for the State oncertain types of instruments. This Court in its decision in the matterof CCRA vs Maharashtra Sugar Mills,51 has culled out some basicprinciples for the application of the Act. Firstly, for charging stampduty the substance or real nature of the transaction recorded in thedocument is relevant, not its description, title or chosen name;Secondly, stamp duty is imposed on the instruments and not thetransactions; Thirdly, instruments are to be read as they are wordedor drafted; and Fourthly, the act is a fiscal measure enacted to secure50 AIR 1989 SC 516.51 52 Bom LR 82.Page 172 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxrevenue for the State from certain classes of instruments.Understood in this context, the MSA is simply a fiscal statuteenabling the State to collect revenue on certain instruments. Underthe Constitution of India, the power to levy stamp duty is dividedbetween the Union and the State. The Parliament has the power tolevy stamp duty on instruments specified in Article 246 read withSchedule VII, List I, Entry 91 and the State Governments have thepower to levy stamp duty on instruments falling under Article 246read with Schedule VII, List II and Entry 63.15.The Customs Act, 1962 provides for levy of customs dutywhen goods are transported across borders between countries.Generally, customs duties are taxes that governments impose onexport and import of goods. The objective behind customs duty is tosafeguard each nation’s economy, jobs, environment, residents etc.,by regulating the movement of goods in and out of any country. Theprimary purpose of customs duty is also to raise revenue. Theprovisions of the Act indicate its primary objectives which includerestricting imports to conserve foreign exchange, protecting importsand exports of goods, achieving the policy objectives of theGovernments, regulating export, to safeguard domestic trade, toprotect revenue of resources, to protect the industries in India fromunfair competition, to prevent smuggling of goods and activities ofrelated nature and to prevent dumping of goods. Duties of customsincluding export duties fall within List I of Schedule VII of theConstitution.16.In view of the objects of each enactment and applying thesettled tests to the facts and circumstances in the present case, whatis to be seen is whether there is any impermissible encroachment byPage 173 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxthe State on the field occupied by Parliamentary legislation, orwhether there is any overlapping. 17.A plain reading of the taxing provision of the MSA suggeststhat a DO mentioned in Article 29 is indeed an instrument. It is notexcluded from the definition of instrument. It creates an entitlementin the consignee, i.e., the Petitioners herein or any person named bythem in the DO, to take delivery of the goods lying in any dock orport, in any warehouse in which the goods are stored, or depositedon rent or hire or upon any wharf etc. 18.The definition of ‘instrument’ includes every document bywhich any right or liability is, or purports to be created, transferred,limited, extended, extinguished, or recorded. Certain documentshave been specifically excluded from the definition. A DO is not oneof them.19.Parliament enjoys exclusive jurisdiction to levy customs duty.Sections 45 and 46 of the Customs Act provides for restrictions oncustody and removal of imported goods and the entry of goods onimportation, respectively. The provisions outline the movement ofgoods in the course of import. Even as per the submissions made bythe Petitioners supported by a flow chart, the movement of goods inthe course of import commences with the issuance of a BoL, adocument issued by the shipper declaring the details of the goodsentrusted to it for transport. Once the goods reach the destinationport, they are unloaded and stored in a warehouse or storage asdirected by transacting parties. In the meantime, the consignee orhis agent presents a document called the BoE also containing adescription of the goods matching that contained in the BoL andPage 174 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxother details to the customs authorities. It is on the basis of the BoEthat customs duty payable is computed and paid by the consignee.Upon evidence of payment of customs duty, and also its owncharges, the shipper then issues the DO saying that the custodian ofthe goods may hand the goods over to the consignee (as there is nopending duty, claim or demand). Stamp duty is then paid on the DOand upon verification of payment of the same, the custodian releasesthe custody of the goods. 20.Thus, what is to be ascertained is whether the DO is anintegral part of the chain of events in the course of import of goods oris independent of the import albeit incidental thereto. If it is thelatter, and not an integral part of the import, the State is well withinits powers to levy stamp duty on it as per the pith and substance rulesince the primary object and the essential purpose of Article 29 readwith Section 2(l) of the MSA is then identified as distinct and not anintegral part of an import but more as consequence of import.21.The definition of ‘imported goods’ is relevant in this context.Section 2(25) of the Customs Act reads thus:“imported goods” means any goods brought into Indiafrom a place outside India but does not include goodswhich have been cleared for home consumption.Section 2(11) reads as under:“customs area” means the area of customs station or awarehouse and includes any area in which imported goodsor export goods are ordinarily kept before clearance bycustoms authority.Page 175 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx22.These definitions demonstrate that the goods are cleared forhome consumption only when cleared by customs authority. Thecustoms authority clears the goods as soon as customs duty is paid.The BoE is presented for computation of the customs duty. Oncethe customs duty is paid, the import process so far as the customsauthorities and the Customs Act is concerned ends. The DO is thenissued by the shipper upon proof of payment of customs duty and itsown charges. The DO does not form part of the chain of the importprocess and the taxing event occurs beyond the course of import. AsDr Saraf puts it, if a consignee can take delivery without a DO, therewould be no question of a stamp duty impost. There is thus, nooverlap in the legislative field and, the State and the Centre are bothwell within their own occupied area of Legislation.23.To buttress his argument pertaining to the stamp duty on DOnot being levied in the course of import, Dr Saraf placed reliance ona decision of the Supreme Court in the Davar & Co case (supra) inwhich the question that arose for determination was whether saleseffected by transfer of documents of title to the respective buyershad crossed the territorial waters representing sales in the course ofimports thereby attracting sales tax. The Supreme Court whileanswering the issue explained the meaning of ‘customs frontier’ or‘customs area’ in the following words:“14.The expression 'customs frontiers of India' inSection 5 of the Central Act, in our opinion, must beconstrued in accordance with the notification issued by theCentral Government under Section 3-A of the Act, onAugust 6, 1955, read with the Proclamation of thePresident of India, dated March 22, 1956. So applying thePage 176 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxdefinition of 'customs frontiers' it is clear that, in theinstant case, the sales were effected by transfer ofdocuments of title long after the goods had crossed thecustoms frontiers of India. We have already stated that theships carrying the goods in question were all in therespective harbours within the State of Madras when thesales were effected by the assessees by transfer ofdocuments of title to the buyers. If so, it follows that theclaim made by the assessees that the sales in question weresales in the course of import, has been rightly rejected bythe assessing authority. Unfortunately, though variousaspects seem to have been pressed before the High Courtby the State of Madras, this notification of August 6, 1955,issued by the Government of India, defining the 'customsfrontiers' of India, was not brought to the notice of theHigh Court.”24.In the case of Vellanki Frameworks v. Commercial TaxOfficer, Visakhapatnam,52 the expression ‘in the course of import’ hasbeen discussed in the context of a sale or purchase of goods for thepurpose of levy of tax under the Central Sales Tax Act. TheSupreme Court held:“24. The meaning, connotation, effect and operation ofthe said provisions related with “sale in the course ofimport” had come up for consideration in severaldecisions of this Court and had been the subject-matter ofadjudication in variegated factual setups concerning thetransactions and the dealings of the parties involved.Before entering into all the necessary niceties, we mayusefully notice that the phrase “sale in the course ofimport” carries three essential features (1) that there must52 (2021) 3 SCC 39.Page 177 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxbe a sale; (ii) that goods must actually be imported intothe territory of India; and (iii) that the sale must be partand parcel of the import. A sale would become part andparcel of import if it either occasions such import or if itoccurs by way of a transfer of document of title to thegoods before the goods cross the customs frontiers ofIndia.25. Having taken note of the essential features of thephrase “sale in the course of import”, we may now refer tothe cited decisions, to find the expositions therein andexamine their applicability to the present case.25.1. In the Constitution Bench decision of this Court inJ.V. Gokal & Co., the petitioner company entered into twocontracts on 24-3-1954 and 15-4-1954 with theGovernment of India for selling two consignments ofsugar- One of 9500 long tons of Peruvian origin and theother of 25,000 metric tons of continental origin. Thepetitioner placed orders with dealers in foreign countries.Some weeks before the vessel carrying the goods inquestion arrived at the Bombay harbour i.e. when thevessels were on the high seas, the Government of Indiareceived the documents of title, including bills of lading,pertaining to the sugar purchased by them and paid theprice to the petitioner. After the goods reached the port,they were unloaded, taken delivery of, and cleared by theGovernment of India after paying the requisite customsduties. For Assessment Year 1954-55, the petitioner wasassessed to sales tax where the Sales Tax Officer deductedthe price of the said two sales from the petitioner’sturnover. However, on 31-1-1958, the Assistant Collectorof Sales Tax issued notice to the petitioner, proposing toreview the said assessment. The petitioner filed itsPage 178 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxobjections contending, inter alia, that the sales had takenplace in the course of import and therefore they were notliable to sales tax. The first respondent rejected thecontentions of the petitioner and held that sales tax waspayable in respect of the said two transactions. Thepetitioner questioned the demand notice consequentlyissued against it by way of the petition in this Court. It wascontented, inter alia, that the sales in question were notliable to sales tax inasmuch as they took place in course ofimport of the goods into the territory of India. This Courtexamined the questions as to what does the phrase “in thecourse of the import of the goods into the territory ofIndia” convey and when could it be said that a sale hastaken place in the course of import journey. This Courtreferred to various decisions including the opinionsexpressed in Shanmugha Vilas Cashewnut Factory and saidas under: (J.V. Gokal & Co. case, AIR pp. 598-99, paras 9-10)“9.... We respectfully agree with the aforesaidobservations of the learned Judges. The course ofthe import of the goods may be said to begin whenthe goods enter their import journey i.e. when theycross the customs barrier of the foreign country andend when they cross the customs barrier of theimporting country.xxxxxx25.1.1. The Court thereafter proceeded to summarise thelegal position in respect of import sale in the followingwords: (J.V. Gokal & Co. case, AIR p. 599, para 11)“11. The legal position vis-à-vis the import-sale canbe summarised thus (1) The course of import ofgoods starts at a point when the goods cross thePage 179 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxcustoms barrier of the foreign country and ends at apoint in the importing country after the goods crossthe customs barrier; (2) the sale which occasionsthe import is a sale in the course of import; (3) apurchase by an importer of goods when they are onthe high seas by payment against shippingdocuments is also a purchase in the course ofimport, and (4) a sale by an importer of goods, afterthe property in the goods passed to him either afterthe receipt of the documents of title againstpayment or otherwise, to a third party by a similarprocess is also a sale in the course of import.”25.In the matter of State of Travancore-Cochin & Ors (supra),relied upon by the Petitioners, the Constitution Bench of theSupreme Court was dealing with appeals from an order of the HighCourt of Travancore-Cochin quashing assessments severally madeon the respondents therein under the Travancore-Cochin GeneralSales Tax Act. While considering the extent of protection of Article286(1)(b) of the Constitution of India available to the Respondentson cashew nut purchases, the Apex Court elaborated the meaning ofthe term ‘in the course of’ as under:“14.As regards sales or purchases effected in the Stateby transfer of shipping documents while the goods are stillin transit, we have already observed that the words “in thecourse of” imply a movement or progress and, therefore,a beginning and an end of such movement or progress. Asclause (1)(b) is concerned only with exempting certainsales or purchases from taxation by the States in thiscountry, it is sufficient to determine where the course ofexport begins and where the course of import ends. In thisPage 180 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxconnection, it is useful to remember that the power tomake laws with respect to duties of customs includingexport duties (entry 83 of List I) and also with respect toimport and export across customs frontiers and thedefinition of customs frontiers (entry 41 of List 1) is vestedexclusively in the Central Legislature, and detailedprovisions have been made in the Indian Sea CustomsAct, 1878, for the levy of customs duties by the officers ofthe Central Government who are stationed along customsfrontiers as defined by the Central Government where,after appraising the goods exported or imported, theduties chargeable, if any, are computed and levied, and itis not until this process is completed that the goods can beshipped for transportation or cleared by the consignee orhis representatives as the case may be. It would seem,therefore, logical to hold that the course of the export outof, or of the import into, the territory of India does notcommence or terminate until the goods cross the customsbarrier. It is, however, to be noted that the question ofimposing sales tax on transfer of goods in the course ofexport would not often arise in practice for, where thegoods are transported pursuant to a contract of salealready concluded with a foreign buyer and the shippingdocuments have been forwarded to him, any further saleof such goods by the Indian seller is impossible, and wherethe export trade is conducted through representatives orbranch offices the sale by the latter of the exported goodsusually takes place abroad and would not then besubjected to tax by the State in India. It is in relation toimport of goods from abroad that the question ofexemption assumes practical importance. It is well knownthat sales or purchases by transfer of shipping documentswhile the goods are in transit are a characteristic feature ofPage 181 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxforeign trade and as they take place in the course ofimport as defined above, and are regarded commercially asincident to the import transaction, they fall within theterms of clause (1)(b) and would be entitled, in our view,to the protection of that clause, if the State isconstitutionally competent to tax such sales, as to whichwe express no opinion. Our conclusions may be summedup as follows:(1)Sales by export and purchases by import fallwithin the exemption under article 286 (1)(b). Thiswas held in the previous decision.(2)Purchases in the State by the exporter for thepurpose of export as well as sales in the State by theimporter after the goods have crossed the customsfrontier are not within the exemption.(3)Sales in the State by the exporter or importerby transfer of shipping documents while the goodsare beyond the customs frontier are within theexemption, assuming that the State power oftaxation extends to such transactions.”26.The ratio in the above decision does not aid the Petitioners. Infact, the process of transfer of title in the goods in the course ofimport is separate, independent and distinct from a DO entitling theperson named therein or the holder to the delivery of goods. Thetransfer of title or ownership in the goods is independent of theentitlement of a person to receive delivery after discharging the duesof the carrier.Page 182 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx27.Both parties have relied upon the decision in the case of JVGokal & Co (supra) which once again discusses the phrase ‘in thecourse of’. The relevant portion of the judgment reads as thus:“9.What does the phrase “in the course of the importof the goods into the territory of India” convey? Thecrucial words of the phrase are “import” and “in thecourse of”. The term “import” signifies etymologically“to bring in”. To import goods into the territory of Indiatherefore means to bring into the territory of India goodsfrom abroad. The words “course” means “progress frompoint to point”. The course of import, therefore, startsfrom one point and ends at another. It starts when thegoods cross the customs barrier in foreign country andends when they cross the customs barrier in the importingcountry. These words were subject of judicial scrutiny bythis Court in State of Travancore-Cochin v. ShunmughaVilas Cashew Nut Factory. Construing these words,Patanjali Sastri C.J., observed at p. 62: “The word ‘course’ etymologically denotes movementfrom one point to another, and the expression ‘in thecourse of’ not only implies a period of time duringwhich the movement is in progress but postulates also aconnected relation.” As regards the limits of the course, the learned Chief Justiceobserved at p. 68: “It would seem, therefore, logical to hold that the courseor the export out of, or of the import into the territory ofIndia does not commence or terminate until the goodscross the customs barrier.”Das, J., as he then was, in his dissenting judgment practicallyagreed with Patanjali Sastri, C. J., on the interpretation of thePage 183 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxsaid words. The learned Judge expressed his view at p. 92thus: “The word ‘course’ conveys to my mind the idea of agradual and continuous flow, an advance, a journey, apassage or progress from one place to another.Etymologically it means and implies motion, a forwardmovement. The phrase ‘in the course of’ clearly hasreference to a period of time during which themovement is in progress. Therefore, the words “in thecourse of” the import of the goods into and the exportof the goods out of the territory of India obviously coverthe period of time during which the goods are on theirimport or export journey.” We respectfully agree with the aforesaid observations ofthe learned Judges. The course of the import of the goodsmay be said to begin when the goods enter their importjourney i.e. when they cross the customs barrier of theforeign country and end when they cross the customsbarrier of the importing country. 12.The next question is whether the sales by thepetitioner to the Government of India are sales in thecourse of import. From the facts narrated supra, it is seenthat the petitioner, pursuant to the earlier contractsentered into with the Government of India, delivered theshipping documents, including the bill of lading to theGovernment against payment when the goods were on thehigh seas. In view of the foregoing discussion, it should beheld that the sales fall under the fourth principle andtherefore they were sales that took place in the course ofimport of the goods into India. A bill of lading is a writing,signed on behalf of the owner of the ship in which goodsare embarked, acknowledging the receipt of the goods,Page 184 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxand undertaking to deliver them at the end of the voyagesubject to such conditions as may be mentioned in the billof lading. It is well settled in commercial world that a billof lading represents the goods and the transfer of itoperates as a transfer of the goods. The legal effect of thetransfer of a bill of lading has been enunciated by Bowen,L.J., in Sanders Brothers v. Maclean & Co. thus at p. 341:“The law as to the endorsement ofbills of lading is as clear as in my opinion thepractice of all European merchants isthoroughly understood. A cargo at sea whilein the hands of the carrier is necessarilyincapable of physical delivery. During thisperiod of transit and voyage, the bill of ladingby the law merchant is universally recognisedas its symbol, and the endorsement anddelivery of the bill of lading operates as asymbolical delivery of cargo. Property in thegoods passes by such endorsement anddelivery of the bill of lading, whenever it isthe intention of the parties that the propertyshould pass just as under similarcircumstances the property would pass by anactual delivery of the goods. And for thepurpose of passing such property in the goodsand completing the title of the endorsee tofull possession thereof, the bill of lading, untilcomplete delivery of the cargo has been madeon shore to some one rightfully claimingunder it, remains in force as a symbol, andcarries with it not only the full ownership ofthe goods, but also all rights created by thecontract of carriage between the shipper andthe shipowner. It is a key which in the handsPage 185 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxof a rightful owner is intended to unlock thedoor of the warehouse, floating or fixed, inwhich the goods may chance to be.”We have quoted the passage in extenso as it clearly andfully states the law on the subject. It is not disputed thatthe law in India is also similar to that in England. Thedelivery of the bill of lading while the goods are afloat isequivalent to the delivery of the goods themselves. Thelearned counsel concedes that ordinarily that will be so,but contends that in the present case, the contract clearlyindicates that the intention of the parties was that tillactual delivery was made the property in the goods wouldnot pass to the buyer. Both the contracts are similar interms and they follow the standard terms prescribed bythe Government.” 28.Thus, the Court has found that the course of the import ofgoods may be said to begin when the goods enter their importjourney, i.e., when they cross the customs barrier of the foreigncountry and end when they cross the customs barrier of theimporting country.29.Petitioners have also placed reliance on the decision in thematter of State of Kerala & Ors v. Fr. William Fernandez & Ors(supra). This judgment also pertains to entry tax levied on goodsimported from different countries and brought into the local area ofa State. The legislative competence of the State Legislature toimpose entry tax on the goods imported entering into local area of aState was questioned in this case.“95. As noted above, the restriction in the legislativepower of the State as contained in Article 286 is withPage 186 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxregard to taxing on sale or purchase of goods which takesplace outside the State or in the course of import of thegoods or services or export of goods or services. Therestriction of Article 286 does not ipso facto be placedwhile considering the legislative field of the State underEntry 52 and by virtue of Article 286 no restriction can beput on the legislative competence of the State in the fieldas defined under Entry 52. However, the conceptunderlined in “the course of import of the goods” as inArticle 286(1)(b) can very well be applied to find out as towhen the import of goods come to an end.xxxx101. This Court had also occasion to consider the issue asto when import would be completed in Kiran Spg. Mills v.Collector of Customs, the following was held in para 6:(SCC p. 231)“6.... The import would be completedonly when the goods are to cross the customsbarriers and that is the time when the importduty has to be paid and that is what has beentermed by this Court in Sea Customs case(SCR at p. 823) as being the taxable event.The taxable event, therefore, being the day ofcrossing of customs barrier, and not on thedate when the goods had landed in India orhad entered the territorial waters, we find thaton the date of the taxable event the additionalduty of excise was leviable under the saidOrdinance and, therefore, additional dutyunder Section 3 of the Tariff Act was rightlydemanded from the appellants.”Page 187 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx102. Similar view was expressed in Garden Silk Mills Ltd. v.Union of India in para 18, which is to the following effect:(SCC p. 752)“18. It would appear to us that the import of goods intoIndia would commence when the same cross into theterritorial waters but continues and is completed when thegoods become part of the mass of goods within thecountry; the taxable event being reached at the time whenthe goods reach the customs barriers and the bill of entryfor home consumption is filed.”xxxx106. There cannot be any dispute to the proposition as laiddown by this Court in the above case that the scope andambit of the constitutional entries have to be given a widemeaning and scope. There is no inhibition on Parliament inexercising its legislative power under Entry 41 List I todefine “customs frontiers” and further legislate with regardto duties of customs. Even if we do not confine to thedefinition of “imported goods” as given in the CustomsAct, 1962, the generally accepted meaning and definition of“import” as has been laid down in cases as noted above isthat import commences when the goods leave the customsfrontiers of the country from where the goods are importedand continue when the goods enter into the customsfrontiers of imported country and ends when goods arereleased for home consumption. Till the event of import isover, parliamentary legislation, the control of the Unioncontinues for ensuring the realisation of the customsduties.107. In view of the foregoing discussions, we are of theclear opinion that taxing event with regard to levy ofcustoms duty by Parliament and levy of entry tax by thePage 188 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxStates under List II Entry 52 are entirely different andseparate. The taxing event pertaining to levy of entry taxoccurs only after the taxing event of levy of customs duty isover. Thus, the State legislation imposing entry tax in nomanner encroaches upon the parliamentary legislationunder Entry 41 and Entry 83. There is no invalidity in levyof entry tax by the States.” 30.Viewed from another perspective, the Petitioners appear to beequating the phrase ‘customs frontier’ with a geographicalboundary. Correctly understood, and as clearly explained by theSupreme Court in more than one decision, the ‘customs frontier’ isa concept in a time sequence, viz., that point in the process where thetaxing and jurisdictional remit of the customs ends. This hasnothing at all to do with the physical or geographical borders. This isthe point Dr Saraf makes when he says there is no prohibition onwhere a stamp duty tax may be applied — it is possible even atdockside, at the point of disembarkation. Therefore, and as a logicalconsequence, the minute the customs duty is paid and cleared(along with any other dues legitimately recoverable by customs), thecustoms ‘frontier’ ends. The DO in question in this group of casesonly springs into being when that frontier has ended, i.e., after theprocess of assessment and recovery of customs duty is complete.The BoL, a document of title, originates when goods are laden onthe vessel. It is the first in point of time. The BoE, as the GujaratHigh Court judgments point out, is for the purposes of customsduty assessment. This is second in point of time. The DO comesinto existence third in time sequence, after the customs duty, dues,freight, etc., are paid and the goods are lien-free, i.e., available fordelivery. The ‘customs barrier’ is, therefore, not a physical ‘barrier’Page 189 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxper se, but speaks of a point in time after the role of customs hasended.31.Thus, a parallel can be drawn between the taxing power of theState in respect of levy of entry tax in the aforesaid decision and levyof stamp duty on a DO in the present case. Article 286(1)(b) of theConstitution restricts the power of the State to impose tax on thesupply of goods imported into the country. The imposition of stampduty on a DO in no manner encroaches upon the parliamentarylegislature in Entry 83 of List I of the VIIth Schedule.32.Another contention of the Respondent-State was in respect ofthe shipper’s lien on the goods. Dr Saraf drew our attention toSection 170 of the Contract Act, 1872 which engrafts the principleof a bailee’s lien on goods handed over to him for some purpose.Referring to the discussion in the C J Woollen Mills case (supra), hesays that the relationship between the importer and the carrier ofgoods in whose favour the BoL has been consigned and who hasstored the goods in his custody, is governed by the contract betweenthe parties. Juxtaposing Section 170 of the Contract Act, ifsomebody has received the articles on being delivered to him and isrequired to store the same until cleared for which he might haveborne the expenses, he has a right to detain them until his dues arepaid. Thus, despite paying customs duty and getting the requisitecustoms clearance, if the charges of the carrier remain unpaid, theshipper/carrier shall have a lien on the goods and till such time itsdues remain outstanding, the shipper is not bound to direct releaseof the goods. Thus, there is a requirement of a DO issuing a releaseorder by the shipper to the custodian/warehouse declaring that allits dues are settled and the lien it holds is extinguished. The DO inPage 190 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxthe present circumstances has nothing to do with the customs dutynor the clearance by the customs authority for domesticconsumption. Dr Saraf candidly says that if the Petitioners are ableto bye-pass the requirement of a DO, the State will not have anyclaim of stamp in such a situation. But the moment there is a DO,the same will not be valid or accepted by the custodian withoutproof of payment of the stamp duty.33.Another contention raised by the Petitioners is that a DO isnot a document of title under Article 29 of the MSA and hence, it isnot an ‘instrument’. Section 2(l) of the MSA itself defines an‘instrument’ which includes every document which creates anyright or liability but specifically does not include certain documentsmentioned therein including a BoL. As discussed above, it is a DOwhich entitles the person named therein to take delivery of thegoods after discharging the dues of a shipper. It is only after theshipper’s charges are cleared that his lien on the goods isextinguished. A right to possession of the goods is distinct fromownership of the goods. Although title to goods includes ownershipand possession, the former may exist without the latter. Ownershipdenotes de jure possession, but another person may be in de factopossession of the goods. The distinction between title andpossession is self-evident. A BoL may, for instance, be transacted ina sale in the high sea. Title would pass. But the new/substitutedconsignee would not get physical possession of the goods sold, thehigh seas’ sale notwithstanding, until the goods were clearedthrough customs on arrival at the destination port. That possessionmay happen with or without a DO; and it is for each stategovernment to decide whether or not to levy stamp duty on the DO.Page 191 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxConsequently, the DO is not a BoL, nor a BoE, and it is not coveredby any exclusion of the BoL or the BoE. As in the present case, evenif we were to accept the contention of the Petitioners that the BoLconstitutes title to the goods, without a DO, the owner or theconsignee may not have possession of the goods without payment ofthe carrier’s charges. Only upon release of the shipper’s lien is theconsignee entitled to delivery/possession of the goods. Thus, it isnot necessary for the DO to be a document of title to fall within thepurview of the definition of ‘instrument’. 34.Similarly, the contention of the Petitioners that a DO does notcarry any assessable value for the levy of stamp duty is fallacious.Once we have held that the State has not encroached upon thelegislative field of the Union, merely because the amount of stampduty is computed on the valuation of the goods does not preclude aDO from being an ‘instrument’ chargeable to stamp duty by theState. 35.We agree with Dr Saraf’s contention that it is not thetransaction which is liable to stamp duty but the ‘instrument’ andthe mere fact that the computation is on the basis of value of theproperty or transaction recorded in the ‘instrument’, does not in anymanner make the same a tax on the transaction. The Supreme Courtin the case of Hindustan Lever (supra) has observed as under:“22. The Court held that the thing which is made liable tostamp duty is the “instrument”. It is not a transaction ofpurchase and sale, which is struck at, it is the“instrument” whereby the purchase and sale are effectedwhich is struck at. It is the “instrument” whereby anyproperty upon the sale thereof is legally or equitablyPage 192 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxtransferred and the taxation is confined only to theinstrument whereby the property is transferred. If acontract of purchase or sale or a conveyance by way ofpurchase and sale, can be, or is, carried out without aninstrument, the case would not fall within the section andno tax can be imposed. Taxation is confined to theinstrument by which the property is transferred legally andequitably transferred.”36.Finally, we come to the charge of discrimination betweenimporters in the State of Gujarat and those in Maharashtra in viewof the decision of the Gujarat High Court in the matter of State ofGujarat (supra) as well as Essar Steel Ltd (supra). This decision wason a bunch of petitions wherein several importers in the State ofGujarat challenged notices issued by the Authorities and relevantguidelines related to charging stamp duty on BoE. The questionbefore the Court was whether stamp duty was liable to be paid onthe basis of BoE and such BoE was a DO in respect of goods. Thegoods in that case, were directly transferred through pipeline orprivate jetty to their bonded storage tanks situated outside thepremises of the port. They were never stored in a warehouse ordeposited in wharf. A Single Judge of the Gujarat High Court whileholding that deliveries are effected against BoL, further held that itis a document of title enabling the holder or transferee/endorseethereof to take delivery of the goods. A BoE which is filed with theCustoms Authorities so as to enable them to decide the questionabout necessity or otherwise of payment of customs duty is not an‘instrument’ creating any right or liability and does not amount to a‘DO’ within the meaning of Article 24 of the Bombay Stamp Act.The State of Gujarat challenged the said decision before thePage 193 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxDivision Bench. The Division Bench discussed decisions of variousHigh Courts and the Supreme Court. After a detailed examinationof the definition of ‘instrument’ contemplated in Entry 24 of theBombay Stamp Act, the Division Bench held as follows:“71. We have noticed Entry 24 of the Stamp Act; bareperusal of which would show that the instrumentcontemplated there as being a delivery order must be suchas would entitle the person therein named or his assigns orthe holder thereof, to the delivery of any goods. Thewords “person therein named or his assigns or the holderthereof” would show that the instrument contemplatedmust be such as is negotiable i.e. capable ofendorsement/assignment/transfer and which wouldenable the assignee of the person named therein or theholder of the instrument to take delivery. No person otherthan the importer named in the Bill of Entry is entitled toseek clearance of the goods from Customs and animporter cannot endorse/assign the Bill of Entry andthere is no provision under the Customs Act, 1962 whichentitles an assignee of an importer or holder to seekcustoms clearance based on the Bill of Entry filed by theimporter. This would clearly go to show that Bill of Entryis not an instrument contemplated by Entry 24.75. The ‘bill of entry’ signifying itself is an order ofassessment has also been held by the Supreme Court inthe case of Escorts Limited v. Union of India [supra] andthus, it can be held that it is not an order of delivery,therefore, it cannot be held that authorities for clearanceof goods for home consumption under Sec. 47 of theCustoms Act. For the purpose of clearance, entry ofgoods of importation is required under Sec. 46 enablingPage 194 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxthe importer of goods to present to the proper officer a billof entry for home consumption or warehousing. But itdoes not automatically become delivery order as distinctand different from the clearance of the goods.76. We hereby hold that by presentation of ‘bill of entry’merely on clearance of goods is given for homeconsumption or for warehousing, and is distinct anddifferent from that of delivery of goods. 37. The Division Bench further went on to hold that BoL is awriting signed on behalf of the owner of the ship in which the goodsare embarked acknowledging the receipt of goods and undertakingto deliver them at the end of the voyage subject to such conditionsas may be mentioned in the BoL. Thus, the Court has held a BoL tobe a ‘DO’ thereby modifying the decision of the Single Judge to thislimited extent. The Division Bench, however, relied uponRegulation 16 of the Gujarat Maritime Board (Landing andWharfage) Regulations, 1956. Regulation 16 reads as thus:“16. Delivery and admittance of goods on productionof delivery order and shipping order:(1) The goods landed at a landing place shall bedelivered by the Port Authority only on productionof a bill of lading, duly endorsed by the agentsinwarding the vessel in customs or a delivery orderin lieu of an endorsed bill of lading, or onproduction of full specifications and invoicesshowing the measurement or weight of thepackages as required for the purpose of assessmentand the duplicate bill of entry from the CustomsAuthority duly passed.(2) xxxx”Page 195 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docx38.The Petitioners have not shown us any such equivalentregulation issued by the State of Maharashtra. Even on the merits ofthe decision, the decision does not assist the Petitioners. Firstly, thedecision itself clearly distinguishes the attributes of a BoE and a‘DO’. The function of a BoE is only to facilitate computation of thecustoms duty by Customs Authorities. By itself, it does not createany right or liability entitling any person named therein or his assignto get delivery of any goods lying in the dock or port or warehouse.Hence, the Gujarat High Court has rightly held that it is not an‘instrument’ nor an order of delivery. This finding itself establishesthe existence of a separate document directing delivery of goodswhich is known as a ‘DO’. The Gujarat High Court has simply heldthe BoE to be distinct from a DO. Secondly, Regulation 16 of theGujarat Maritime Board (Landing & Wharfage) Regulations, 1956provides that a BoL apart from being a title document is also anorder relating to delivery of goods. Based on this, the Gujarat HighCourt held a BoL to also be a ‘DO’. However, this finding basedupon a provision of Gujarat Regulations does not justify the claim ofthe Petitioners that the ‘DO’ is an extension of a ‘BoL’ and sinceBoL is specifically excluded from the definition of ‘instrument’ asdefined in Section 2(l) of the MSA, consequently, every DO alsofollows the exclusion. 39.Furthermore, the Petitioners’ arguments seek toimpermissibly and unacceptably confuse distinct concepts. First, theDO is sought to be swept in with the concept of a BoL and itsexclusion from the definition of ‘instrument’ in Section 2(l) of theMSA. Second, the attempt is to include the DO with a BoE, whichwas the subject matter of the challenge in the Gujarat High CourtPage 196 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxcases. The DO is neither a BoL nor a BoE. It is therefore notcovered by the exclusion of either of these.40.We have no hesitation in holding that the law on this subjectoperating in the State of Gujarat has no application in the State ofMaharashtra for the reasons mentioned above. The Petitioners’attempt to question the legislative competence of the State ofMaharashtra to levy stamp duty on a DO is spurred by judicialintervention by the Gujarat High Court in a related matter and thus,fails.Conclusion:41. In view of the foregoing discussion, we hold that the action ofthe State of Maharashtra in levying stamp duty on ‘DO’ as providedin Article 29 of Schedule I of the MSA is well within the legislativecompetence of the State and does not intrude upon the legislativedomain of the Parliament as reserved in Entries 41 and 83 of List Iof Schedule VII of the Constitution of India and is not ultra viresArticle 246(1), 286(1)(b) and 286(2) of the Constitution of India. 42.The alternative prayer of the Petitioners to read down Article29 of Schedule I of the Stamp Act of 1958 to not apply to a DOissued in respect of goods imported in Maharashtra is untenable. Asheld by the apex court in the matter of The Authorised officer,Central Bank of India vs Shanmugavelu,53 the rule of reading downis to be used for a limited purpose of making a particular provisionworkable and to bring it in harmony with other provisions of thestatute. It is to be used keeping in view the scheme of the statute and53 [2024] 2 SCR 12.Page 197 of 19822nd March 2024 Saurer Textile Solutions Pvt Ltd v The State ofMaharashtra & Ors & Connected Writ Petitions1-2-oswp-1494-2023-J+.docxto fulfil its purpose. We have already held that the DO is not anextension of a BoL and both are mutually exclusive documents.Thus, there is no statutory conflict and the requirement of readingdown the provision does not arise. 43.Since we hold as such, the further question of granting refundof payments made by the Petitioners towards stamp duty isredundant. 44.Rule is discharged. There shall be no order as to costs.45.All interim applications pending therein also stand disposed.(Neela Gokhale, J) (G. S. Patel, J)Page 198 of 19822nd March 2024