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TMI Blog2019 (10) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned show cause notice dated 13.9.2019 (Annexure-G to the petition) are hereby stayed. - R/SPECIAL CIVIL APPLICATION NO. 17697 of 2019 - - - Dated:- 10-10-2019 - JUSTICE HARSHA DEVANI AND JUSTICE SANGEETA K. VISHEN, JJ. For The Petitioner (s) : AMAL PARESH DAVE (8961) AND MR PARESH M DAVE (260) And MR ADITYA S TRIPATHI For The Respondent (s) : None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warehouse under section 68, the rate of duty and tariff valuation applicable to any imported goods shall be the rate and valuation in force on the date on which a bill of entry for home consumption in respect of such goods is presented under that section. It was submitted that vide Customs Notification No.1/2017-Customs (CVD) dated 7th September, 2017, definitive countervailing duty on imports of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned show cause notice, seek to recover definitive countervailing duty from the petitioner by placing reliance upon the provisions of section 15(1)(b) of the Customs Act. It was pointed out that rule 9A of the Central Excise Rules, 1944 is similar to section 15 of the Customs Act and that the Supreme Court in Collector of Central Excise, Hyderabad v. Vazir Sultan Tobacco Co. Ltd. , 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7th September, 2017. 2. Reliance was also placed upon the decision of the Delhi High Court in the case of H.M.M. Ltd. v. Union of India , 2005 (192) ELT 63 (Del.) laying down the similar proposition of law. Reference was also made to the decision of this court in the case of Anand Regional Coop. Oilseeds Growers Union Ltd. v. Union of India , 2016 (342) ELT 379 (Guj.) . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent authorities would be bound to follow the said decision, which is contrary to the settled law as laid down by the Supreme Court as well as the other courts in the above referred decision. 4. Referring to the impugned show cause notice, it was pointed out that the same is more or less conclusive in nature. 5. Having regard to the submissions advanced by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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