2019 (11) TMI 1220

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....Prabhakar a/w Mr. Dhaval Patil, Mr. Karan Dhawan i/b M/s. K.Ashar & Co., for Respondent No.5. P.C. : This Petition under Article 226 challenges the communication dated 4 April 2019 passed by Respondent No.3 i.e. Commissioner of Customs under section 28(9A)(a) of the Customs Act, 1962 (the 'Act'). Besides, at the hearing of the Petition for admission, the Petitioner pointed out that his applicati....

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....ated 4 April 2019 was passed on the basis of an order in the case of one M/s. Sahayadri Starch and Industries Pvt. Ltd. by the Customs, Excise and Service Tax Appellate Tribunal. The Revenue has challenged the above order of the Tribunal in this Court by filing an appeal. 4. We find that the impugned communication dated 4 April 2019 does not reflect / indicate the basis for exercise of powers und....