2019 (7) TMI 220

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....ding Cousnel on behalf of Respondents 1 and 3 and Mr.G.Karthikeyan, learned Assistant Solicitor General of India on behalf of second respondent are before this Court. 2. With the consent of all the three learned counsel, the main writ petition itself is taken up, heard out and is being disposed of. 3. It is submitted by all the three learned counsel without any disputation that this matter is covered by an earlier order dated 12.04.2019 made by this Court in W.P.No.15427 of 2019. 4. For the sake of convenience and ease of referrence, entire order dated 12.06.2019 in W.P.No.15427 of 2019 is extracted/reproduced infra and the same reads as follows: Mr.Ravi, learned counsel of M/s. Gupta and Ravi (Law Firm) for sole writ peti....

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....f exported goods should not be rejected and as to why the Brand Rate of Drawback should not be fixed for the export goods based on the eligible inputs used in the manufacture of export goods other than the finished/lining leather; d) Instant writ petitoner has been filed, assailing the impugned SCN on the primary ground that the first respondent is not clear, as to whether circular issued by the third respondent Board in this regard i.e., Circular No.83/2003-Customs dated 18.09.2003, applies to the case on hand or not. 4. In the aforesaid backdrop, learned counsel for writ petitioner submitted that the impugned SCN says that aforesaid circular being Circular No.83/2003-Customs dated 18.09.2003 (hereinafter 'said circul....

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.... '15. Writ jurisdiction is discretionary jurisdiction and hence such discretion under Article 226 should not ordinarily be exercised by quashing a show-cause notice or charge sheet. 16. No doubt, in some very rare and exceptional cases the High Court can quash a charge-sheet or show-cause notice if it is found to be wholly without jurisdiction or for some other reason if it is wholly illegal. However, ordinarily the High Court should not interfere in such a matter.' 7. With regard to rule of discretion, two judgments are of relevance and they are Satyawati Tandon Case [United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110] and K.C.Mathew case [Authorized Officer, State Bank of T....

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.... third respondent Board will issue a clarification qua said circular. If this is done that will put an end to the controversy in instant writ petition and that will douse the anxiety of the writ petitioner in the instant writ petition. 12. In the light of narrative supra, impugned SCN is not quashed, but kept in abeyance for period of eight weeks from the date of receipt of a copy of this order. Within the aforesaid eight weeks, the third respondent Board shall issue a clarification particularly with reference to issue raised by the writ petitioner pertaining to applicability of said circular post GST era. Depending on the clarification, either show-cause will get revived and carried to its logical end or dropped, obviously post ei....