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2021 (9) TMI 553

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....>Customs<br>THE HON&#39;BLE MR.JUSTICE S.M.SUBRAMANIAM For Petitioner: No appearance For Respondents: Mr.T.Promod Kumarchopda Senior Standing Counsel ORDER The relief sought for in the present Writ Petition is to forbear the respondents, their servants, agents and subordinated from carrying out any assessment in contravention with advance Ruling No.AAR/Cus/01/2013 dated 27.05.2013 (M/s. GE In....

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....rit Petition merely on the ground that the authorities are attempting to pass an assessment in contravention with the advance ruling dated 27.05.2013. The relief cannot be granted in anticipation in such circumstances. The authorities are in the process of consideration. The petitioner would be getting an opportunity to defend their case. The application of advance ruling or otherwise is to be asc....