2021 (2) TMI 628

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....R-2. Mr. Ramesh Singh & Mr. Dhananjaya Mishra, Advs. for R-6. O R D E R [VIA VIDEO CONFERENCING] CM No.5395/2021 (for exemption) 1. Allowed, subject to just exception and as per extant Rules. 2. The application is disposed of. W.P.(C) 1867/2021 3. The petition seeks a direction to the respondent no.2 Central Board of Indirect Taxes and Customs (CBITC) to reply to the representation dated 17....

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.... Karnataka authorities. The communication dated 17th November, 2020 is in the nature of seeking legal opinion from CBITC. 5. In our opinion, there is no such obligation on the respondent no.2 CBITC and the counsel for the petitioner has not cited any authority holding so, to advise the petitioner on, the authority under which goods in movement are intercepted, detained and/or procedure to be adop....