https://www.taxtmi.com/caselaws?id=447236 Bombay HC allowed writ petition challenging order-in-original (O-I-O) in betel nuts smuggling case. Respondents argued advance ruling was not binding due to changed law following SC dismissal of appeal in other assessees' cases. HC held that CESTAT Chennai Bench decision and SC dismissal without merits review only created res judicata between specific parties, not binding precedent nationwide. Authorities violated Section 28J by passing O-I-O contrary to advance ruling. HC found order passed without jurisdiction, making writ petition maintainable despite alternative appellate remedy. Impugned O-I-O dated November 11, 2022 quashed and set aside. en-us Mon, 18 Dec 2023 00:00:00 +0530 Wed, 20 Dec 2023 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447236 Bombay HC allowed writ petition challenging order-in-original (O-I-O) in betel nuts smuggling case. Respondents argued advance ruling was not binding due to changed law following SC dismissal of appeal in other assessees' cases. HC held that CESTAT Chennai Bench decision and SC dismissal without merits review only created res judicata between specific parties, not binding precedent nationwide. Authorities violated Section 28J by passing O-I-O contrary to advance ruling. HC found order passed without jurisdiction, making writ petition maintainable despite alternative appellate remedy. Impugned O-I-O dated November 11, 2022 quashed and set aside. Case-Laws Customs Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447236