2016 (4) TMI 1075

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..... n of dual registration would have to be interpreted, but any prejudging the issue by us is unnecessary and at this stage. Once Mr. Jetly has clarified that the petitioners would be free to place their interpretation of the Rule and equally that no dual registration is contemplated by law and that a general registration would give way to any insistence on a special registration as an importer, then, all the more we need not interfere in writ jurisdiction at this stage. Once the petitioners would be served with a show cause notice so also others and none of them would be prejudiced in any manner because of any affidavit being filed in reply to the petition or any position or stand being taken therein, then, all the more by accepting the st .....

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..... 1 to F-5. It is submitted that these be scrutinized for their legality and validity and thereafter be quashed and set aside. 2. The petitioner's senior counsel Mr. Dwarkadas, on the earlier occasion and even today, raised several contentions the principal being that each of these actions are arbitrary, unconstitutional and unsustainable in law. It is the petitioner's submission that the Notification dated 28th February, 2014, has been interpreted erroneously and thereby the petitioner is forced to obtain a fresh or additional registration as importer of excisable goods when the same is not at all required as the petitioner holds a general and omnibus registration as a dealer. Therefore, the specific registration as importer must .....

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..... ill be passed assigning reasons. Until all this is done, there is no apprehension of any coercive measures being initiated to recover the sums or amounts, either from the petitioners or those to whom the benefit is sought to be passed on by the petitioners. Hence, any affidavit being filed or any interpretation being placed on the Rule by the respondents will not influence the outcome of the proceedings. The orders of adjudication would be passed on their own merits and in accordance with law, uninfluenced by any position which is stated on affidavit. 6. After we have given anxious consideration to these submissions and perused the relevant papers and annexures, we are of the opinion that the petition need not be kept pending. It is appa .....

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