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TMI Blog2020 (12) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the Supreme Court has remanded the parties back to the High Court by restoring the writ petition observing that the Treaty between Republic of India and Association of South East Asian Countries more particularly Article 24 therefore cannot be decided by the adjudicating authority which has to be addressed by the High Court in the writ petition, Principal Commissioner ought not to have issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner submits that he has no objection to the prayer made by Mr. Mishra. He however submits that Principal Commissioner of Customs, Ahmedabad has fixed personal hearing in connection with the show cause notice dated 03.12.2019. 4. In this writ petition, petitioner had initially sought for a declaration that the assessment of all the bills of entry relating to import of tin ingots by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remanding the matter, Supreme Court noted that the Treaty between Republic of India and Association of South East Asian Countries dated 30.08.2009 more particularly Article 24 thereof cannot be adjudicated by the adjudicating authority; that has to be addressed by the High Court in the writ petition. 7. After remand, show cause notice dated 03.12.2019 has been issued by the Principal Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. It is under such circumstances, learned counsel prays for stay of the said show-cause notice. 10. Considering the above, we restrain the Principal Commissioner of Customs, Ahmedabad from proceeding with the show cause notice dated 03.12.2019 until further orders. 11. Stand over to 11.02.2021. To be listed along with connected matters. 12. This order will be digitally signed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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