Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

LEGRAND (INDIA) PVT. LTD. Versus UNION OF INDIA

2007 (6) TMI 220 - HIGH COURT OF JUDICATURE AT BOMBAY

Precedent - Recovery of dues - Held that: - As per Board's Circular No.788/21/2004 Cx, dated 25-5-2004 coercive measures should not be initiated during the period prescribed in the said circular. It is observed that some officers are enforcing the Bank Guarantees within the appeal period. - 1108 of 2007 - Dated:- 21-6-2007 - Dr. S. Radhakrishnan and V.C. Daga, JJ. [Judgment per : Vijay Daga, J.]. - Heard finally by consent of parties. 2. Perused petition and counter affidavits. 3. The petitioner .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

has laid down and followed from time to time that during the period of limitation available for filing an appeal, no coercive action should be taken to enforce the order. The Assistant Commissioner of Customs (Import) in breach of the law laid down by this Court, which was specifically brought to its notice, encashed bank guarantee worth Rs. 14,33,000/- (before expiry of the appeal period) which was furnished by the petitioner by way of security pending adjudication of dispute. 4. When the afore .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the Assistant Commissioner of Customs (Import) in not following the decisions of was calculated to undermine the dignity and majesty of the court and impair the constitutional authority of High Court. 5. The legal position regarding the binding nature of judgments delivered by High Court was clearly explained as far back as 1962 by the Supreme Court. In East India Commercial Co. Ltd. v. Collector of Customs, Calcutta, 1983 (13) E.L.T. 1342 (S.C.) = AIR 1962 SC 1893, Subba Rao, J. (as he then .....

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 powers of such a court including the power to punish for contempt of itself. Under Art. 226, it has plenary power to issue orders or writs for the enforcement of the fundamental rights and for any other purpose to any person or authority including inappropriate cases any Govt. within its territorial jurisdiction. Under Art. 227 it has jurisdiction over all Courts and Tribunals throughout the territories in relation to which it exercises jurisdiction. It would be anomalous to suggest that a tr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

form to the law laid down by it. Such obedience would also be conducive to their smooth working; otherwise there would be confusion in the adminstration of law and respect for law would irretrieably suffer. We, therefore, hold that the law declared by the highest court in the State is binding on authorities, or tribunals under its superintendence, and that they cannot ignore it either in initiating a proceeding or deciding on the rights involved in such a proceeding. If that be so, the notice is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

observed in para 5 at p.2209 by Grover, J. speaking for the Supreme Court has equal application so far as pronouncements by the High Courts are concerned. Grover, J. observed (at page 2209)- The judgment which was delivered did not merely declare the promotions granted to the respondents in the writ petition filed at the previous stage as unconstitutional but also laid down in clear and unequivocal terms that the distribution of appointments, posts or promotions made in the implementation of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the law laid down by D.A. Desai, J in his judgment in that case on Aug. 7, 1975 was not applicable to the case of Acharya. Whether the law is declared by the Supreme Court or whether the law is declared by the High Court, the legal position as regards authorities and tribunals subordinate to the Supreme Court and High Courts respectively is the same as pointed out by Subba Rao, J. in East India Commercial Co s case (AIR 1962 SC 1893) (supra). 7. In Baradakanta Mishra v. Bhimsen Dixit, AIR 1972 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

us decision of the High Court is calculated to create confusion in the administration of law. It will undermine respect for law laid down by the High Court and impair the constitutional authority of the High Court. His conduct is therefore, comprehended by the principles underlying the law of contempt. The analogy of the inferior court s disobedience to the specific order of a superior court also suggests that his conduct falls within the purview of the law of contempt. Just as the disobedience .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

onstitutional authority and respect of the High Court generally, but it is also likely to subvert the Rule of Law and engender harassing uncertainty and confusion in the administration of law. 8. In Hasmukhlal C. Shah v. State of Gujarat, (1978) 19 Guj LR 378, a Division Bench of Gujrat High Court consisting of J.B. Mehta and P.D. Desai, JJ. after examining several decisions on the point, observed : In a Government which is ruled by laws, there must be complete awareness to carry out faithfully .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tion the particular petitioner before the Court was or was not a party, but if a law on a particular point has been laid down by the High Court, it must be followed by all authorities and tribunals in the State; (b) The law laid down by the High Court must be followed by all authorities and subordinate tribunals when it has been declared by the highest Court in the State and they cannot ignore it either in initiating proceedings or deciding on the rights involved in such a proceeding; (c) If ins .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f this Court and also filed an affidavit duly affirmed by Ms. Reena Shetty, Assistant Commissioner of Customs (Imports) tendering her unconditional apology along with copy of the Standing Order No. 7967, dated 26th April, 2007 with covering letter issued by the Commissioner of Customs (Imports) the text of which are as under : OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORTS) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI-01. F.No.S/26-89/2007/Apprg (General) Date 26-4-2007 To, 1. The Commissioner of Cu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

may like to bring this Standing Order to the notice of all the officers working under you to ensure that the Hon ble High Court s directions are strictly complied with. Yours Faithfully, Sd/- (A.K. Prasad) Commissioner of Customs (Import) Tel. No. 2262 0845 Encl : As above OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI- 01. F.No.S/26-89/2007 Apprg.(General) Date: 26-4-2007 STANDING ORDER 7967/2007 Subject : Enforcement/encashment of Bank Guarantee during .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

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


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version