TMI Blog2021 (4) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner before the authorities, only requests that the proceedings be deferred till a decision is rendered by AAR and does not make a mention of any threat put forth by the officials in regard to the remittance of the duty, in advance. The petitioner has, in its submission dated 03.04.2021, made an incidental reference to 'pressure' being exerted by the revenue to make payment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropose to pass in this matter, no notice to R2 and R3 are necessary at this juncture. Hence, by consent of learned counsel for the petitioner and learned Senior Standing Counsel for R1, this Writ Petition is taken up for final disposal at this stage. 2. This Writ Petition is filed by Larsen Toubro Limited challenging summons issued to nine officials of the petitioner company in terms of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is pre-mature, insofar as it only calls upon the addressees to appear before the officials for a preliminary hearing. One cannot assume or hypothesize on what the purpose of the summons is and I am thus loathe to interfere, at this juncture. 4. I draw support in this connection from a judgment of the Supreme Court in the case of Commissioner of Customs V. M.M.Exports (Civil Appeal Nos.82-83 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ittance of the duty, in advance. The petitioner has, in its submission dated 03.04.2021, made an incidental reference to 'pressure' being exerted by the revenue to make payment. However, I reiterate that since the matter is pending at the stage of summons, it is for the parties to take things forward in a proper manner and in accordance with law, bearing in mind that proper procedure and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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