JUDGMENT

P. N. Deshmukh, J. (Oral) - Present petition is filed by the petitioner seeking issuance of Writ of Mandamus directing the respondents to exempt the petitioner from charging applicable taxes under the GST Legislations on sale of cosmetic products, perfumes etc. to the International passengers and claim refund of any input tax paid on input supplies and input services from the retail shop which the petitioner intends to set up at the Domestic Security Hold Area at Dr.Babasaheb Ambedkar International Airport (hereinafter referred to as "the Nagpur Airport").

2. It is submitted that presently sale of similar products to international passengers are permitted without levy of Customs duty and applicable taxes under the CGST/IGST/SGST from the duty free shops located in the arrival and departure halls of "International Airports" in India. Petitioner, therefore, claims that similar benefit should be granted to him so that he can sell the products to International passengers who commence their journey from Nagpur Airport and thereafter, depart from India from a transit International Airport in India from his shop located at the Domestic Security Hold Area at Nagpur. Learned Counsel for the petitioner submitted that since the process of tender for grant of such shop is in progress and in the event the petition is allowed, petitioner would be able to aggressively participate in the tender process and will be able to sell products without levy of taxes under the GST Legislation to International passengers, who, after purchasing these products from the shop, will be able to depart from India after taking connecting International flight from the transit International Airport. It is further submitted that a duty free operator operating in India imports goods like liquor, tobacco products, souvenirs, eye-wear, watches, fashion, chocolates, perfumes etc. by filing import general manifest and Bill of Entry for warehousing with the Customs department without payment of import duty on the first importation subject to certain conditions. The Bill of Entry clearly indicates the duty free operator as an "importer". The imported goods are warehoused at a bonded warehouse. Further the Bill of Entry also discloses that the goods imported are for "sale only for Duty free shop/export." Similarly, it is also submitted that the duty free operator also takes on rent a private bonded warehouse located near the Airport as well as certain shops called ''duty-free shops'' at the arrival and departure terminals of the International Airports in India. The duty free operator is granted special warehouse license under Section 58A of the Customs Act, 1962 for depositing notified class of goods and such warehouse are kept locked by the proper Officer and no entry of any person or removal of goods therefrom are allowed without the permission of the proper Officer. The goods are warehoused at the Special Warehouse without payment of duty and then transferred to the duty free shops without payment of duty from where they are sold to International passengers without payment of duties and taxes.

3. According to petitioner, the entire movement of goods from Special warehouse to duty free shops for the purpose of sale at arrival and departure strictly happens as per the Warehousing provisions under Chapter IX of the Act and under customs supervision and control. As per Section 71 of the Act, the goods so deposited can either be cleared from the warehouse for home consumption (u/s.68) or for export (u/s.69) or for removal to another warehouse or otherwise provided in this Act. The petitioner submits that the goods so warehoused are then brought to the duty free shop without payment of duty under escort of the bond Officer. The goods are then sold at the duty free shops at arrival and departure terminals. The subsequent sales at duty free shops are under general supervision and control of the Customs Officer and that the goods are sold at the duty free shops to the I