Home Case Index All Cases Customs Customs + HC Customs - 2020 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 858 - HC - CustomsMaintainability of appeal - appellant submitted that till the clarification is issued by the Kingdom of Thailand in terms of the said order, no effective reply could be given to the impugned show cause notice dated 14.11.2012 and therefore, no useful purpose will be served by relegating the Assessee before the concerned authority - HELD THAT:- No interference is called for in the order of the learned Single Judge, which in our opinion, adequately protects the interest of the Assessee / appellant before the concerned authority as well. It is needless to say that explanation has to be submitted by the Assessee in pursuance of the impugned notice dated 14.11.2012 and the Assessee is free to raise all the contentions before the concerned authority. Since the learned single Judge has already protected the interests of the Assessee / appellant that no final order will be passed by the concerned authroity without appropriate explanation with regard to the treaty to the Kingdom of Thailand, we think that when such clarifications are received by the Government, the Assessee is bound to again have his say before the concerned authority. The directions issued by the learned Single Judge call for no interference by this Court - Appeal disposed off.
|