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TMI Blog2019 (6) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of receipt of a copy of this order. Within the aforesaid eight weeks, the third respondent Board shall issue a clarification particularly with reference to issue raised by the writ petitioner pertaining to applicability of said circular post GST era - Depending on the clarification, either show-cause will get revived and carried to its logical end or dropped, obviously post eight weeks. Petition disposed off. - W.P.No.15427 of 2019 And W.M.P.No.15378 of 2019 - - - Dated:- 12-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.Ravi, M/s.Gupta and Ravi For the Respondents : Mr.Pramod Kumar Chopda Standing counsel ORDER Mr.Ravi, learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Drawback claim for the finished leather / lining leather portion of inputs used in the processing of exported goods should not be rejected and as to why the Brand Rate of Drawback should not be fixed for the export goods based on the eligible inputs used in the manufacture of export goods other than the finished/lining leather; d) Instant writ petitoner has been filed, assailing the impugned SCN on the primary ground that the first respondent is not clear, as to whether circular issued by the third respondent Board in this regard i.e., Circular No.83/2003-Customs dated 18.09.2003, applies to the case on hand or not. 4. In the aforesaid backdrop, learned counsel for writ petitioner submitted that the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a discretionary jurisdiction. Relevant paragraphs in Kunisetty Satyanarayan case are paragraphs 15 and 16 and the same read as follows: ' 15. Writ jurisdiction is discretionary jurisdiction and hence such discretion under Article 226 should not ordinarily be exercised by quashing a show-cause notice or charge sheet. 16. No doubt, in some very rare and exceptional cases the High Court can quash a charge-sheet or show-cause notice if it is found to be wholly without jurisdiction or for some other reason if it is wholly illegal. However, ordinarily the High Court should not interfere in such a matter.' 7. With regard to rule of discretion, two judgments are of relevance and they ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case falls under any one of the rare exceptions set out supra, this Court refrains from interfering with the impugned SCN. 11. However, learned Assistant Solicitor General, who is before this Court, submitted that the third respondent Board will issue a clarification qua said circular. If this is done that will put an end to the controversy in instant writ petition and that will douse the anxiety of the writ petitioner in the instant writ petition. 12. In the light of narrative supra, impugned SCN is not quashed, but kept in abeyance for period of eight weeks from the date of receipt of a copy of this order. Within the aforesaid eight weeks, the third respondent Board shall issue a clarification particularl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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