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2023 (9) TMI 1274 - SUPREME COURTLarge scale under valuation in the import of luxury cars - Matter placed at the bottom of the Board and, thus, could not be taken up - locus standi - HELD THAT:- The impugned order passed is surprising which directs that the matter be placed at the bottom of the Board. Without commenting upon the same any further, it is opined that interest of justice would stand served by requesting the Hon’ble Chief Justice of the High Court to nominate Bench for disposal of the said writ petition expeditiously preferably within a period of three months since the issue involved has lot of cascading effect on the revenue. In so far as locus is concerned, having gone through the record and also the fact that this Court had entertained the Writ Petition filed by the petitioner under Article 32 of the Constitution of India and passed an order dated 15-7-2016, the petitioner has locus to approach the High Court for the reliefs claimed in the writ petition filed by him. Thus, the High Court shall proceed to consider and decide the writ petition in accordance with law on its own merits without entering into the question of locus of the petitioner to maintain the writ petition. SLP disposed off.
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