Full Text
HIGH COURT OF DELHI
Date of Decision: 23.08.2022
COMMISSIONER OF CUSTOMS (ICD – TKD) ..... Appellant
Through: Mr Vaibhav Joshi, Advocate.
Through: None.
HON'BLE MS JUSTICE TARA VITASTA GANJU RAJIV SHAKDHER, J.: (ORAL)
[Physical Hearing/Hybrid Hearing (as per request)]
JUDGMENT
1. Allowed, subject to just exceptions. CM APPL. 36560/2022
2. This is an application seeking condonation of delay of 110 days in refiling the appeal.
3. For the reasons given in the application, the delay is condoned.
4. The application is, accordingly, disposed of.
5. Mr Vaibhav Joshi, who appears on behalf of the appellant, says that the issue raised in the instant appeal is covered by the judgment delivered by this Court in CUSAA 106/2022, dated 18.08.2022 titled, Commissioner of Customs ICD – TKD v. Thermoking.
5.1. Mr Joshi says that the appellant would be satisfied if directions are issued, in line with the aforementioned judgment. 2022:DHC:3410-DB CUSAA 119/2022
5.2. Accordingly, the above-captioned appeal is disposed of, in line with the directions contained in the aforementioned judgment dated 18.08.2022, passed by this Court.
6. The directions in the aforementioned judgment will apply mutatis mutandis to the appellant in the instant appeal, as well.
7. A copy of the order passed today, along with the aforementioned judgment dated 18.08.2022, will be dispatched by the Registry to the respondent and its counsel-on-record.
RAJIV SHAKDHER, J TARA VITASTA GANJU, J AUGUST 23, 2022 / tr Click here to check corrigendum, if any