2021 (9) TMI 553

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..... Zone to Domestic tariff Area unit - injunction restraining the respondents from carrying out any assessment in contravention with the advance ruling in M/S GE INDIA INDUSTRIAL PVT LTD VERSUS COMMISSIONER OF CUSTOMS (EXPORT) [ 2013 (6) TMI 10 - AUTHORITY FOR ADVANCE RULINGS] - HELD THAT:- No writ needs to be entertained in a routine manner. The application of advance ruling in the abovementione .....

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..... ompetent Authority at the time of passing of the final assessment orders. Petition dismissed. - W.P. No. 4155 of 2014 And W.M.P. Nos. 1 to 3 of 2014 - - - Dated:- 19-8-2021 - THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM For Petitioner: No appearance For Respondents: Mr.T.Promod Kumarchopda Senior Standing Counsel ORDER The relief sought for in the present Writ Petition is .....

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..... dated 27.05.2013 or otherwise may arise only if an assessment order is passed even before taking a decision by the Competent Authority. The writ petitioner has chosen to file the present Writ Petition merely on the ground that the authorities are attempting to pass an assessment in contravention with the advance ruling dated 27.05.2013. The relief cannot be granted in anticipation in such circums .....

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