M/S Sri Sarvaraya Sugars Limited v. The Superintendent,

HON'BLE SRI JUSTICE SANJAY KUMAR And HON'BLE Dr. JUSTICE SHAMEEM AKTHER WRIT PETITION No.7997 OF 2013 ORDER: (Per Hon'ble Sri Justice Sanjay Kumar) This writ petition was filed assailing clause 3 of the Circular bearing No.967/01/2013-CX dated 01.01.2013 issued by the Central Board of Excise and Customs, New Delhi, and the detention order in O.C. No.261/2013 dated 04.03.2013 issued by the Superintendent of the Central Excise and Customs, East Godavari District, pursuant to the Order-in-Original dated 10.10.2012.

By order dated 18.03.2013, this Court directed the authorities not to take any coercive measures for recovery of the arrears as per the Orderin-Original dated 10.10.2012 till disposal of the stay application by the Commissioner of Customs, Central Excise and Service Tax (Appeals), Visakhapatnam, in the appeal filed by the petitioner-company. It is now represented by Sri G. Kalyan Chakravarthy, learned counsel representing Sri Vinod Kumar Tadakamalla, learned counsel for the petitioner-company, that the appeal filed against the Order-in-Original dated 10.10.2012 was disposed of by the Commissioner (Appeals), Visakhapatnam, in favour of the petitioner-company. In that view of the matter, the cause in this writ petition no longer survives for consideration on merits, insofar as the impugned detention order dated 04.03.2013 is concerned. Sri G. Kalyan Chakravarthy, learned counsel, would state that liberty may be given to the petitionercompany to assail clause 3 of the Circular dated 01.01.2013 in an appropriate case, if necessary, as the challenge thereto in the present writ

SK, J & Dr.SA, J WP No.7997/2013 petition is rendered purely academic owing to the later development of the appeal filed by the petitioner-company being allowed. The writ petition is accordingly closed, leaving it open to the petitioner-company to lay a challenge to the Circular dated 01.01.2013 issued by the Central Board of Excise and Customs, New Delhi in an appropriate case.

Pending miscellaneous petitions, if any, shall also stand closed. No order as to costs.

______________________________ SANJAY KUMAR, J ______________________________ Dr. JUSTICE SHAMEEM AKTHER, J Date: 25-07-2017.

Dsh

SK, J & Dr.SA, J WP No.7997/2013 HON'BLE SRI JUSTICE SANJAY KUMAR And HON'BLE DR. JUSTICE SHAMEEM AKTHER 28072017, 31072017 WRIT PETITION No.7997 OF 2013 (Order of the Division Bench delivered by Hon'ble Sri Justice Sanjay Kumar) Date. 25-07-2017 DSH