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2019 (8) TMI 788 - HC - CustomsClassification of imported consignments - Relay - Automatic Regulating or Controlling Instruments and Apparatus' - Circular dated 18.07.2019 - It is the specific submission of learned counsel for writ petitioner that paragraph 5 of the said Circular takes the wind out of the sails qua the impugned order - HELD THAT:- As there is no contest regarding the said circular and as the manner in which the said Board has read the order of Hon'ble Supreme Court in ASIAN RESURFACING OF ROAD AGENCY PVT. LTD. AND ANR. VERSUS CENTRAL BURUEAU OF INVESTIVATION [2018 (4) TMI 3 - SUPREME COURT], has not been put in issue in the instant case, this Court refrains itself from expressing any view or opinion about the said circular. Having said this, it is made clear that this question is left open to be decided in an appropriate case where there is contest about the manner in which said Board has understood the order of Hon'ble Supreme Court in Asian Resurfacing of Road Agency Private Limited case. Petition disposed off.
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