2018 (1) TMI 72

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.... said communication, the Respondent-Director (TRU-I) has clearly noted the observations of the Hon'ble Supreme Court in the order dated 21.11.2016 and this Court's order dated 17.07.2017 and has directed that the Adjudicating Authority should decide the show-cause notice issued to the present petitioner in the matter with regard to the import of Gold Dore Bars by him from Australia. 3. The learned counsel for the petitioner Mr.K.Chandrashekara submits that the Respondent was expected to issue certain clarifications as prayed for in the writ petition. 4. The prayers made in the writ petition are quoted below for ready reference:- "(a) Issue a Writ of Certiorari and quash the Order F.No.354/133/2014-TRU (Part-I) dated 10.10.201....

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.... to file this repetitive writ petition. The petitioner-assessee was expected to attend to the proceedings before the Adjudicating Authority in pursuance of the show-cause notice issued to him, for which, the Respondent- Director(TRU-I) has already made it clear in the impugned communication Annexure-A dated 10.10.2017 that the Adjudicating Authority namely, the Commissioner/Prl.Commissioner may not be influenced by the Instructions dated 15.04.2013. 6. The impugned communication Annexure-A dated 10.10.2017 is quoted below for ready reference:- "To, Rajesh Exports Limited No.4, Batava Chambers Kumara Park East Bangalore-560001. Room No.146 H, North Block New Delhi, dated the 10th October 2017 ....

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....orders passed by the high Court i.e., learned Single Judge and Division Bench". 4. Subsequently, the Hon'ble High Court of Karnataka in the mater of WP 13749/2017 vide Order dated 17.07.2017 in respect of representation dated 15.03.2017 and 21.03.2017 ordered to decide the said representations after affording reasonable opportunity of hearing to the petitioner. Accordingly, the personal hearing was held on 20.09.2017 before Director (TRU) wherein Shri Rajesh Mehta requested for modification and also submitted the written submission dated 20.09.2017. (Copies enclosed). 5. On careful consideration of the facts, the representations and submissions made in the said hearing, it is felt that issuance of any direction or instruct....