Full Text
^''•lN'raE mCH comx OF DELHI AT NEW DELHI
+ CUSAA 34/2019
COMMISSIONEROFCUSTOMS Appellant
Through Mr.HarpreetSingh,Sr.Standing
V Counsel with Ms.SuhaniMathur and
Mr.Ankit Singh,Advocates,
Through Mr.PrashantShrivasta and Mr. Rohan Pahawa,Advocates.
CUSAA 115/2019
COMMISSIONEROF CUSTOMS .....Appellant
Through hR".HarpreetSingh,Sr.standing
Counsel with Ms.Suhani Mathur and
Ml-. Ankit Singh,Advocates,
Through Mr. Prashant Shrivasta and Mr. AND
CUSAA 122/2019
COMMISSIONER OF CUSTOMS Appellant
Through Ms.K.Enatoli Sema,Advocate.
• AND
CUSAA 166/2019
COMMISSIONEROF CUSTOMS Appellant
Mr.Ankit Singh,Advocates.
, I Page1 of4
CUSAA 34/2019& connected matters ^
2019:DHC:7700-DB
Through Mr. Prashant Shrivasta and Mi*.
AND
CUSAA 174/2019
COMMISSIONEROFCUSTOMS ^ Appellant
Mr.Ankit Singh,Advocates.
HON'BLE MS.JUSTICE ASHA MENON o/o 27.08.2019
C.M.No.2633/2019(exemption!in CUSAA 34/2019
C.M.No.14818/2019 texemptioiilin CUSAA 115/2019
C.M.No.15347/2019 rexemptioni in CUSAA 122/2019
C.M.No.19861/2019(exemption!in CUSAA 174/2019
O Allowed,subjectto alljustexceptions.
CUSAA 34/2019 and C.M.No.2632/2019(delay)
CUSAA 115/2019 and C.M.No.14817/2019(delay)
CUSAA 122/2019 and C.M.Nn.15346/2019(delay)
CUSAA 166/2019and C.M.No.19262/2019(delay)
CUSAA 174/2019and C.M.No.19860/2019(delay)
ORDER
1. With the consent of,the parties, the appeals are taken up for final hearing.
2. • The present appeals are directed against the orders dated 18.07.2017, 8.6.2017,4.9.2017,24.8.2017 and 24.8.2017 passed by the Customs Excise and Service Tax Appellate Tribunal (in short 'CESTAT'), disposing of Custpms Appeal Nos.C/172/2009, C/192/2009, C/58496/2013, C/52308/2016 and C/52150/2016, respectively filed by the respondent, remanding the matter back to the original adjudicating authority for deciding the issue ofjurisdiction after awaiting the decision ofthe Supreme Court in the appeal preferred by the Union of India against the judgment of the Coordinate Bench ofthis Courtin MansliImnex vs.Union ofIndia reported as 2016(335)ELT605(Del.).
3. For passing the aforesaid order,the CESTAT has followed the order dated 25.05.2017 passed by a Coordinate Bench in W.P.(C) 4438/2017 entitled BSNL vs. UOI& Ors.
4. By a subsequent order dated 20.11.2017, passed by another Coordinate Bench in Vipul OverseasPvt.Ltd.vs.Commissioner ofCustoms reported 2018(359)ELT.646(Del.)and the order dated 13.12.2017,passed by yet another Bench in CUSAA 67/2017 entitled Forech IndiaPvt.Ltd.vs. Commissioner of Customs. Inland Container Depot Tuglakabad, New Delhi,in similar circumstances,the appeals were remanded to CESTAT for a fresh decision on merits, uninfluenced by the decision in the case of MangliImnex /supra), which had since been stayed by the Supreme Court vide order dated 07.10.2016. Pertinently, the said appeal is still pending adjudication beforethe.Supreme Court.
5. Learned counsel for the respondent has no objection ifan order on similar lines, as was passed in Vipul Overseas fcnpr.-. is passed in the present appeals.
6. Accordingly,followingtheorderpassedin thecase ofVipul Oversefis {supra}, the impugned orders dated 18.07.2017, 8.6.2017, 4.9.2017, 24.8.2017and 24.8.2017passed bythe CESTAT are quashed and set aside. Customs Appeal Nos. C/172/2009, C/ 192/2009, C/58496/2013, C/52308/2016 and C/52150/2016 are restored to their original position,for the CESTATto disposethesame afresh,uninfluenced bythe decision in the case ofMangliImpexfsupral
7. Beforeproceedingto decidethecaptioned appeals,the CESTATshall ensure service ofnotice upon the respondents.
8. Thepresentappealsare allowedand disposed ofonthe abovetenns. HIMA KOHLI,J AUGUST27,2019/NA ASHAIVIENON,J CUSAA 3^2019& connected matters Page4of[4]