RBF Rig Corporation, Mumbai Versus The Commissioner of Customs (Imports), – Supreme Court
Customs – Refund -Adjudicating Authority cannot permitted to circumvent the order passed by the High Court. High Court directs consideration of refund claim on the basis of essentiality certificate – Adjudicating Authority rejects claim on the ground that assessment not challenged. Article 226 of the Constitution confers powers on the High Court to issue certain writs for the enforcement of fundamental rights conferred by Part-III of the Constitution or for any other purpose. The question, whether any particular relief should be granted under Article 226 of the Constitution, depends on the facts of each case. The guiding principle in all cases is promotion of justice and prevention of injustice. It is not open to the subordinate Tribunal to examine whether a direction issued by the High Court under its writ powers was correct and refuse to carry it out as such amounts to denial of justice and destroys the principle of hierarchy of courts in the administration of justice.
Flock and Priya Blue cases not reconsidered: The counsel submits that the decisions of the court in Flock and Priya Blue are incorrectly decided and require reconsideration. He submits that the present appeal should be referred to a larger bench to finally and correctly decide the questions of law arising in this appeal.
Held that Flock and Priya Blue need not be considered in the light of the peculiar facts involved in the present appeal
