2014 (8) TMI 844

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....nt : Ms S I Shah JUDGEMENT :- 1. Heard Mr Jagtiani, learned Senior Counsel appearing for the Petitioner. We have perused the petitions and all annexures thereto. The Petitioners are challenging what is termed as a Standing Order No.7493/99 dated 3rd December 1999 and Public Notice No.15/2009 dated 31st March 2009. 2. It is the submission of the learned Senior Counsel that both these orders are ....

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.... No.1 in terms of the provisions of the said standing Order. The Petitioner claims that the Respondent No.1 did not adhere to or follow the mandate of the Customs Act and the Rules. 4. Before us, an attempt has been made to show as to how the purported stand of the Respondent No.1 is contrary to the legal provisions noticed above. Reliance is placed upon the judgment of the Hon'ble Supreme Co....

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....uch as the Respondent No.1 cannot ignore the transaction value in the invoices and refer to the rates published in the PLATT magazine. Therefore, the PLATT magazine rates would be applied ignoring the transaction rate is the premise on which the Petitioner has approached this Court. 7. We are afraid that we cannot entertain these Petitions on the averments in the Writ Petitions themselves. The Pe....