IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: September 24, 2025 M/s Quarkcity India (Pvt.) Ltd. ..... Petitioner Versus Union of India and others ..... Respondents CORAM:- HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present: Mr. Vishal Gupta, Advocate for the petitioner.

Mr. Sourabh Goel, Advocate for the respondents.

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LISA GILL, J.

1. Prayer in this writ petition reads as under:-

“i) writ in the nature of certiorari or any other writ, order or direction for quashing the action of the respondents in levy of duty of Rs.47 lacs upon the petitioner company inconsonance with the minutes of meeting held on 22.5.2015 (Annexure P-18) and further for quashing of the order dated 18.8.2015 (Annexure P-21), whereby the petitioner has been asked to deposit the custom duty amounting to Rs.6,59,700/- for the purpose of permission to dispose of unutilized goods under Special Economic Zone Rules 2006, being illegal, arbitrary, unjust, against the settled principles of law.

ii) Further a writ in the nature of mandamus directing the respondents to refund the amount of Rs.47,00,000/-, which has been deposited by the petitioner under protest on accou