TaxTMI 
TaxTMI 
2016 (9) TMI 777
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.... the second respondent and all proceedings in furtherance thereof. 3. Mr. Sridharan, learned senior counsel appearing for the petitioner would submit that the petitioner was compelled to approach this Court for both respondents are exercising powers under the Customs Act. During the course of their business, the petitioners purchased a duty free import authorisation issued to various exporters of "Assorted Confectionery and Biscuits". These authorisations are duly transferred in favour of the petitioner by the Regional Authority in the office of the Director General of Foreign Trade (for short "DGFT"). 4. The petitioners imported, in the course of their business, and without payment of duty, saffron. This is on the strength of this transf....
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.... and which, in turn, is upheld by his Court, would mean the Revenue is permitted to go against the basic tenet of law. That being that an order passed by the jurisdictional High Court binds the Revenue and it cannot act contrary to it. A show cause notice completely founded on the matters and covered by this judgment of this Court is thus ex-facie without jurisdiction and not maintainable in law. It should be quashed and set aside. 8. The affidavit-in-reply that is filed by the Revenue, on the other hand, would demonstrate, according to Mr. Singh, learned Additional Solicitor General, that the show cause notice is not only founded on the matters covered by the judgment as erroneously contended. The show cause notice refers to several acts ....
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....irst petitioner filed appeal for early hearing and application for stay, inter alia, impugning therein a letter of 12th May, 2016, addressed by the Revenue officials which does nothing but informs the petitioners that their demand as made for cross-examination and submission of documents is vague and cannot be accepted. The department filed its reply to this stay application and appeal and the Tribunal on 23rd May, 2016, passed an order of status quo and directed that the same shall be maintained until further orders of the Tribunal. All this, according to the learned Additional Solicitor General, results in delay in adjudication of the show cause notice issued way back in February, 2016. 10. We have noted these contentions, but we wish to....