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2020 (12) TMI 714 - HC - CustomsSeeking declaration that the assessment of all the bills of entry relating to import of tin ingots by the petitioner from Malaysia is final, conclusive and binding - applicability of customs notification No.46/11 dated 01.06.2011 - import of tin ingots from Malaysia - petitioner submits that when the Supreme Court has remanded the parties back to the High Court by restoring the writ petition observing that the Treaty between Republic of India and Association of South East Asian Countries more particularly Article 24 therefore cannot be decided by the adjudicating authority which has to be addressed by the High Court in the writ petition, Principal Commissioner ought not to have issued the said show cause notice. HELD THAT:- The Principal Commissioner of Customs, Ahmedabad is restrained from proceeding with the show cause notice dated 03.12.2019 until further orders. Stand over to 11.02.2021. To be listed along with connected matters.
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