2019 (11) TMI 849

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.... Petitioner : Mr.B.Kumar, Senior Counsel for Mr.R.Loganathan For the Respondents : Mr.A.P.Srinivas, Senior Standing Counsel ORDER Heard Mr.B.Kumar, learned Senior Counsel appearing for Mr.R.Loganathan, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing counsel for the respondents. 2.The challenge in this Writ Petition is to an order dated 17.08.2007 passed ....

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....g bills to Drawback shipping bills, has been considered keeping in view the guidelines and conditions as laid down in CBEC circular No.4/2004 dated 16.01.04. As the terms and conditions of allowing such conversions have not been complied with, it has not been found possible to allow such conversion and accordingly same has been rejected by the Commissioner. This is for your kind ....

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....dditional grounds later brought out. We may here draw attention to the observations of Bose J. in Gordhands Bhanji (AIR 1952 SC16) (at p.18): "Public orders publicly made, in exersise of a statutory authority cannot be construed in the light of explanations subsequently given by the officer making the order of what he meant, or of what was in his mind, or what he intended to do. Public or....