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2021 (9) TMI 553 - HC - CustomsClearance of goods as stock transfers for self-consumption - transfer from a unit located in Free Trade Warehousing Zone to Domestic tariff Area unit - injunction restraining the respondents from carrying out any assessment in contravention with the advance ruling in M/S GE INDIA INDUSTRIAL PVT LTD VERSUS COMMISSIONER OF CUSTOMS (EXPORT) [2013 (6) TMI 10 - AUTHORITY FOR ADVANCE RULINGS] - HELD THAT:- No writ needs to be entertained in a routine manner. The application of advance ruling in the abovementioned case or otherwise may arise only if an assessment order is passed even before taking a decision by the Competent Authority. The writ petitioner has chosen to file the present Writ Petition merely on the ground that the authorities are attempting to pass an assessment in contravention with the advance ruling in the mentioned case. The relief cannot be granted in anticipation in such circumstances. The authorities are in the process of consideration. The petitioner would be getting an opportunity to defend their case. The application of advance ruling or otherwise is to be ascertained with reference to the facts and circumstances placed before the Competent Authority - the petitioner is at liberty to place all their objections or apprehensions or advance ruling or otherwise before the Competent Authority at the time of passing of the final assessment orders. Petition dismissed.
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