O R D E R

The writ on hand is filed questioning the validity of the Circular No.44/203-Customs dated 30.12.2013 issued by the second respondent and the consequential letter No.JMFTWZ/DHL/MISC/GE-214 dated 03.02.2014 passed by the fourth respondent and quash the same.

2. The petitioner is a Private Limited Company engaged, inter alia, in the business of manufacturing, trading, services of many products, including equipment for Wind Operated Electricity Generators. The petitioner regularly imports goods, which are used by it for its manufacturing purposes. The petitioner imports the goods through JMFTWZ unit of DHL Logistics Private Limited, located in the Free Trade Warehousing Zone (FTWZ). The petitioner clears the goods to its units located in the Domestic Tariff Area (DTA) as stock transfers for the purpose of trading as well as carrying out certain manufacturing activities. The petitioner states that a FTWZ is a Special Economic Zone (SEZ), wherein mainly trading, warehousing and other activities related thereto are carried out.

3. The learned counsel, appearing on behalf of the petitioner, mainly contended that the Advance Ruling dated 27.05.2013 in petitioner's own case had been