( 1 ) SINCE common issue is involved in all these petitions, and since they are heard together, they are being disposed of by this common judgment and order. Special Civil Application Nos. 9656 and 9713 of 2008 are filed by Domestic Tariff Area Units and goods are cleared to SEZ units under LUT / Bond and/or rebate. Special Civil Application Nos. 11032 and 9806 of 2008 are filed by SEZ Developers and remaining 8 petitions are filed by SEZ Units. The Domestic Tariff Area Suppliers followed the procedure of LUT / Bond while clearing the goods to SEZ Units.

( 2 ) IN Special Civil Application Nos. 9656, 9713, 10444, 10445, 10446, 13298, 11032 and 11909 of 2008, Mr. K. S. Nanavati and Mr. Mihir H. Joshi, learned Senior Advocates appeared with Mr. Keyur Gandhi for Nanavati Associates for the petitioners. In Special Civil Application Nos. 9792 and 9806 of 2008, learned advocates Mr. Vikram Nankani with Mr. Uday Joshi with Mr. Hardik Gupta of M/s. Trivedi and Gupta Advocates and Mr. Hardik Modh appeared for the petitioners. In Special Civil Application Nos. 11057 of 2008, Mr. B. D. Karia, learned advocate appeared for the petitioners. In Special Civil Application No. 12176 of 2008, learned advocate Mr. Hasit Dave appeared for the petitioners. For the sake of brevity and convenience, facts are taken from Special Civil Application No. 9656 of 2008.

( 3 ) THE petitioners in Special Civil Application No. 9656 and 9713 of 2008, being DTA units have prayed for writ of Mandamus restraining the respondents from levying and demanding export duty for supplies of Iron Ore Pellets made by the Vizag Pellet Unit of the petitioner to the SEZ unit of the Company located at Essar Special Economic Zone, Hazira, Surat and for supplies of Iron Ore Pellets and Calibrated Lump Ore by the petitioner of Special Civil Application No. 9713 of 2008 to the SEZ unit of the Company located at Essar Special Economic Zone, Hazira, Surat. They have also prayed for quashing and setting aside the letter dated 30. 06. 2008 of the respondent No. 3 at Annexure C, letter dated 08. 07. 2008 of the respondent No. 4 at Annexure P and letter dated 09. 07. 2008 at Annexure R, in each of these two petitions. By way of an interim relief, the petitioners have prayed for suspension of the operation and implementation of letters dated 30. 06. 2008, 08. 07. 2008 and 09. 07. 2008 of the respondents and direction to continue the arrangement regarding supply of goods to the SEZ Units as contained in the letter dated 01. 02. 2008 at Annexure F to the petitions. Alternatively, the petitioners have prayed for stay against respondent No. 4 restraining him from refusing admission / entry of goods supplied by the petitioners being a Domestic Tariff Area Unit to the SEZ Unit of Essar Steel Limited only on the ground of non-payment of export duty.

( 4 ) LIKEWISE, in Special Civil Application No. 10444 of 2008 and other petitions filed by DTA Units, more or less, same prayers are made.

( 5 ) THE brief facts giving rise to the present group of petitions are as under :-The petitioner has been supplying the required quantities of Iron Ore Pellets to the SEZ Unit by following the procedure for the same under Rule 30 of the SEZ Rules, from time to time under cover of ARE-1's and by following the procedure in Notification No. 42/2001-CE dated 26. 06. 2001. The petitioner filed the Bills of Export with the Authorized Officer of the SEZ being the respondent No. 4, who after assessment of the same permitted the goods into the zone. By virtue of Section 114 (ii) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule Export Tariff to the Customs Tariff Act, 1975 was substituted with effect from 01. 03. 2007 so as to read Iron ores and concentrates, all sorts in place of Iron ores, all sorts and the same were subject to export duty at the rate of Rs. 300 per Ton. After the Entry No. 11 in the second schedule to the Customs Tariff Act, 1975 was amended w. e.