Home Case Index All Cases Customs Customs + AT Customs - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 980 - AT - CustomsJurisdiction to issue SCN - Benefit of N/N. 93/2004-Cus. dt. 10.09.2004 - DEEC licences - violation of Rule 5 (3) of CCR, 2004 - Held that: - Discernably, conflicting views have thus been taken by different High Courts on this issue. - Matter is pending before the Supreme Court - it would be imprudent and improper for us to reach a decision in the present appeal by following any of the High Court decisions discussed supra including that of the jurisdictional High Court of Telangana and Andhra Pradesh. It is so enjoined on us by judicial discipline, decorum & propriety. Hence, this Tribunal should not adjudicate on this issue till the law is settled by the Hon’ble Apex Court in the said writ petition filed in Mangali Impex case. In this scenario, the liberty is granted to the appellant to come again after the final verdict of the Hon’ble Supreme Court in Mangali Impex case within the prescribed time, if advised so. With the aforesaid liberty the appeal is disposed of.
|