2021 (9) TMI 611 - HC - Customs

Clearance of goods as stock transfers for self-consumption - seeking forbearance on respondents, their servants, agents and subordinated from carrying out any assessment in contravention with 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 - The fact remains that by referring to the Advance Ruling and the Circulars issued by the Department / CBEC, an order was passed on 03.02.2014 and challenging the said order passed, another writ petition in W.P.No.4156 of 2014 was filed. The writ petitioner has challenged both the Circular as well as the orders passed by the respondents and therefore, the relief as such sought for in GE India Industrial Private Limited Versus The Union of India, The Central Board of Excise and Customs, The Commissioner of Customs Central Excise, The Specified Officer, J Matadee Free Trade Zone, The Authorized Officer, Tamil Nadu 2021 (9) TMI 553 - MADRAS HIGH COURT cannot be considered. Petition disposed off.

Summary

The High Court of Madras disposed of Writ Petition No. 4155 of 2014 seeking to forbear respondents from carrying out assessments in contravention of an advance ruling and circulars issued by the Department/CBEC. No costs were awarded.