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2022 (1) TMI 136

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..... anding Counsel ORDER This common order will govern the captioned main writ petition and the captioned wmp therein. 2. Captioned matter is listed under the cause list caption 'EXTENSION OF INERIM ORDER'. The reason is Hon'ble predecessor Judge had granted an order of interim stay on 07.07.2021, the same was extended from time to time, it was last extended by another Hon'ble prede .....

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..... hwith.' '26.10.2021 At request of the learned counsel for the petitioner, post the matter after three weeks. Interim order already granted shall continue till then.' 3.The lone respondent i.e., Commissioner of Customs has filed a counter affidavit in the main writ petition. This counter affidavit is dated 23.07.2021. 4. Today, Mr. A.K. Jayaraj, learned counsel for the writ peti .....

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..... sel's emphatic say that the impugned order elapsed on 25.07.2021 by operation of first Proviso to Regulation 15 of said Regulation. There is no prohibition today is his further say. 7. Learned counsel for the writ petitioner submits that writ petitioner has been continuing its operations by virtue of the aforementioned interim orders of this court. 8. Be that as it may, it is not necessary t .....

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..... subordinate legislation making power vested in the said Board by Sub Section 2 of 146 of Customs Act 1962 (52 of 1962). Therefore as the impugned order has elapsed by operation of a statutory provision (though the nomenclature is Regulation) this position is not disputed by the learned Revenue counsel and this by itself draws the curtains on the captioned writ petition. 11. To buttress his submis .....

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