2019 (2) TMI 974

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..... - R/SPECIAL CIVIL APPLICATION NO. 19210 of 2018 - - - Dated:- 22-1-2019 - MR S. R. BRAHMBHATT AND MR A. G. URAIZEE, JJ. For The Petitioner (s) : MR MIHIR JOSHI, LEANRED SENIOR ADVOCATE WITH MR KUNAL NANAVATI WITH SHRIRAJ KHAMBETE, SMT DIMPLE GOHIL, SMT KAMYA SHAH FOR NANAVATI ASSOCIATES (1375) For The Respondent (s) : MR PY DIVYESHVAR(2482) AND NOTICE NOT RECD BACK (3) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE S.R.BRAHMBHATT) 1. Heard learned advocates for the respective parties. 2. The petitioners have approached this Court by way of this petition under Articles 226 and 227 of the Constitution of India with the following prayers: ( a) This Hon'ble Court be pleased to issue a Writ o .....

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..... eem fit and proper in the nature and circumstances of the case may require. 3. Thus, what is essentially challenged in this petition is the implementation of the order passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) has accepted the contentions of the present petitioners original appellants for permitting drawback also on the National Calamity Contingent Duty of Customs and not treating it to be different than the duty amenable for Section 75 of the Customs Act, 1962 for drawback purpose. 4. During the course of hearing, it transpires that the many appeals and even initial applications for drawback have been kept pending on account of Tax Appeal No.123 of 2012 pending before this Court, in which precious .....

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..... of India submitted that the departmental action of keeping the applications and appeals pending was only with a view to await the final decision on Tax Appeal being Tax Appeal No.123 of 2012. However, as quite some time is elapsed, the Court may pass appropriate order as the petitioners are not confined only qua direction to decide the respective applications and appeals, which may in any manner not affect the final adjudication process in the tax appeal, in which involved were the substantial questions of law as above. 7. In view of the aforesaid, we are of the view that when this petition is confined only qua the prayers for issuing appropriate direction for deciding the applications and appeals pending without awaiting the final outc .....

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