9911796707
TMI Blog2019 (8) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... th consent of both sides, main writ petition itself is taken up, heard out and is being disposed of. 4. Subject matter of main writ petition pertains to classification of some consignments imported by the writ petitioner. Considering the narrow scope on which the instant writ petition now tuns, suffice to say that while according to the writ petitioner importer, the product is 'Relay', according to the Department it is 'Automatic Regulating or Controlling Instruments and Apparatus'. Owing to the aforesaid issue regarding classification, the import of the writ petitioner ran into rough weather resulting in imposition of customs duty, interest and penalty by the original adjudicating Authority, namely Assistant Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Asian Resurfacing of Road Agency Pvt. Ltd., and Ors. Vs. Central Bureau of Investigation is squarely applicable to the present case pertaining to M/s. GE T & D India Limited, thereby leading to automatic expiry of interim stay granted earlier by this Hon'ble High Court.' 8. To be noted, aforesaid counter affidavit is dated 20.06.2019, but thereafter, the Central Board of Indirect Taxes and Customs (hereinafter 'said Board' for brevity) has issued a circular dated 18.07.2019 bearing reference F.No.1080/2/DLA/Tech/Action Taken/2019/3514 (hereinafter 'said circular' for brevity) and relevant part of said circular is contained in Paragraph 5 and the same reads as follows: '5. In view of the above, it is br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the said Circular takes the wind out of the sails qua the impugned order. In other words, paragraph 5 of the said circular nullifies Paragraph 3 of the impugned order is his say. 11. As there is no contest regarding the said circular and as the manner in which the said Board has read the order of Hon'ble Supreme Court in Asian Resurfacing of Road Agency Private Limited case, has not been put in issue in the instant case, this Court refrains itself from expressing any view or opinion about the said circular. Having said this, it is made clear that this question is left open to be decided in an appropriate case where there is contest about the manner in which said Board has understood the order of Hon'ble Supreme Court in Asian ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
