2022 (1) TMI 136

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....: Mr. B. Vijay Karthikeyan Senior Standing Counsel ORDER This common order will govern the captioned main writ petition and the captioned wmp therein. 2. Captioned matter is listed under the cause list caption 'EXTENSION OF INERIM ORDER'. The reason is Hon'ble predecessor Judge had granted an order of interim stay on 07.07.2021, the same was extended from time to time, it was ....

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....is directed to serve papers on the learned standing counsel for the respondent, forthwith.' '26.10.2021 At request of the learned counsel for the petitioner, post the matter after three weeks. Interim order already granted shall continue till then.' 3.The lone respondent i.e., Commissioner of Customs has filed a counter affidavit in the main writ petition.....

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.....e., one month from 26.06.2021 and therefore it elapsed on 25.07.2021. In other words, it is learned revenue counsel's emphatic say that the impugned order elapsed on 25.07.2021 by operation of first Proviso to Regulation 15 of said Regulation. There is no prohibition today is his further say. 7. Learned counsel for the writ petitioner submits that writ petitioner has been continuing its op....

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.... Regulation is a piece of subordinate legislation made by the Central Board of Indirect Taxes and Customs in exercise of subordinate legislation making power vested in the said Board by Sub Section 2 of 146 of Customs Act 1962 (52 of 1962). Therefore as the impugned order has elapsed by operation of a statutory provision (though the nomenclature is Regulation) this position is not disputed by the ....