TMI Blog2016 (5) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... the taxation, the Court would always be slow in entertaining the writ petition. Additionally, we must remember that the question in the petition concerns classification of the goods and therefore, even once the Tribunal decides the appeal, be it of the assessee or the department, further appeal would lie to the Supreme Court and not to the High Court. This would be an additional ground why the Court would not entertain the writ petition against the order of the adjudicating authority. The contention, that in view of pendency of the proceedings before various Tribunals, the Commissioner ought not to have proceeded with the finalization of the show-cause notice proceedings, is not one of universal validity. Under what circumstances, a cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Decided against the petitioner - SPECIAL CIVIL APPLICATION NO. 12438 of 2015 With SPECIAL CIVIL APPLICATION NO. 16047 of 2015 - - - Dated:- 27-4-2016 - MR. AKIL KURESHI AND MR. A.Y. KOGJE, JJ. FOR THE PETITONER : MR ASIT B JOSHI, ADVOCATE, FOR THE RESPONDENT : MR RJ OZA, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These petitions arise in common background. We may notice facts as stated in Special Civil Application No. 12438 of 2015. The petitioner has challenged an order-in-original dated 30.04.2015 passed by the adjudicating authority, by which, the Principal Commissioner of Customs, classified the goods imported by the petitioner as bituminous Coal under differt heading/sub-heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in order to avoid multiplicity of proceedings. Though such a request was made before the Commissioner, he proceeded to pass the order of adjudication without even adverting to the request of the petitioner. Counsel submitted that the department's own internal instructions provide for keeping the hearing of the appeals in abeyance when the issue is lying before the Tribunals. Counsel drew our attention to the judgement of this Court in case of Commissioner of Income Tax, Gujarat-II vs. Surendra Gulabchand Modi reported in 140 ITR 517, in which, when a particular issue was pending before the Supreme Court which had bearing on the outcome of the pending proceedings before the Income Tax Tribunal, the Court was of the opinion that the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been discussed by the Supreme Court in case of Union of India and anr vs. Guwahati Carbon Limited reported in (2012) 11 SCC 651. 6. The contention, that in view of pendency of the proceedings before various Tribunals, the Commissioner ought not to have proceeded with the finalization of the show-cause notice proceedings, is not one of universal validity. Under what circumstances, a certain proceeding should be kept in abeyance awaiting finalization of a similar issue, must depend on facts and circumstances of each case. As in the case of Judgement of High Court in case of Commissioner of Income Tax, Gujarat-II vs. Surendra Gulabchand Modi, the question of partition of the assessee himself was pending before the Supreme Court. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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