Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

KYORI OREMIN LIMITED Versus CHIEF COMMISSIONER OF CUSTOMS, AND 1

2016 (5) TMI 227 - GUJARAT HIGH COURT

Stay petition - Classification of goods - Principal Commissioner of Customs, classified the goods imported as bituminous Coal under different heading/sub-heading 2701-1200 of the schedule to the Customs Tariff Act, 1975 - Petitioner submitted that Commissioner ought to have stayed the adjudication proceedings since the issue was pending before various Tribunals at different stages - Held that:- it is noticed that against the impugned order passed by the Commissioner, statutory appeal lies before .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 certain proceeding should be kept in abeyance awaiting finalization of a similar issue, must depend on facts and circumstances of each case .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed by the counsel for the petitioner in case of Commissioner of Customs vs. Chettinad Cement Corp. Ltd. reported in [2015 (10) TMI 1530 - MADRAS HIGH COURT], even after the Larger Bench were to dispose of the references, there is always possibility of further legal proceedings being taken out by the aggrieved party. Therefore, to suggest that till similar issues achieve finality, any further adjudication can not take place would not be quite correct. Further, every question of classification in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ated:- 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 goo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is order, the petitioner has challenged in this petition almost exclusively on the ground that the Commissioner ought to have stayed the adjudication proceedings since the issue was pending before various Tribunals at different stages. The petitioner, during the course of hearing of the show-cause notice by the Commissioner, had filed written submissions dated 10.04.2015, in which, it was contended as under: 8. It is submitted that since this issue as to whether ADB values should be adopted or n .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y, the Commissioner should have differed decision on the show cause notice 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ibunal as also by the Ahmedabad Tribunal. 4. On the other hand, learned counsel Mr. Oza for the department opposed the petition contending that in absence of any stay against further proceedings, the Commissioner was within his right to complete the adjudication. The petitioner has right of appeal before the Tribunal. The petitions may, therefore, be dismissed. 5. Having heard learned counsel for the parties and having perused the documents on record, we notice that against the impugned order pa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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. These issues 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 th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he assessee himself was pending before the Supreme Court. In the opinion of the High Court the decision on the validity of the partition would have a direct bearing on the tax appeal which was pending before the Income Tax Tribunal. It was, in this background, the Court opined that the Tribunal should have awaited the outcome of the decision by the Supreme Court. 7. Accepting the petitioner's contention, that all proceedings of like nature must be kept pending till the issues are clarified f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version