Full Text
$-142, 145, 148 & 153 HIGH COURT OF DELHI
CUSAA 159/2019
COMMISSIONER OF CUSTOMS Appellant
Through Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and
Mr. Ankit Singh, Advocates,
Through Mr. Naveen Malhotra and Mr. Nilansh Malhotra, Advocates.
Mr. Ankit Singh, Advocates.
Respondent
Through Mr. Naveen Malhotra and Mr. Nilansh Malhotra, Advocates.
AND
Mr. Ankit Singh, Advocates.
2019:DHC:7706-DB AND
Through Mr.Harpreet Singh,Sr.Standing Counsel with Ms.Suhani Mathur and
Mr.Ankit Singh,Advocates.,
HON'BLE MS.JUSTICE ASHA MENON
I 27.08.2019 C.M.No.16907/2019(exemption^ in CUSAA 159/2019
C.M.No.19854/2019(exemption^ in CUSAA 170/2019
Allowed,subjectto alljust exceptions.
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 13.06.2017, 24.8.2017, 24.8.2017 and 13.6.2017 passed by the Customs Excise and Service Tax Appellate Tribunal(in short'CESTAT'),disposing ofCustoms Appeal Nos. C/338/2006, C/50467/2016, C/50468/2016 and C/335/2006, respectively filed by the respondent, remanding the matter back to the original adjudicating authority for deciding the issue ofjurisdiction after CUSAA 159/2019&connected matters Page2of[4],\ awaiting the decision ofthe Supreme Court in the appeal preferred by the Union of Indiaagainstthejudgmentofthe Coordinate Bench ofthis Court Impex vs.UnionofIndia reportedas2016(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. UOT
4. By a subsequent order dated 20.11.2017, passed by another CoordinateBenchin Vipul OverseasPvt.Ltd.vs.CommissionerofCn.tnn.c reported2018(359)ELT646(Del.)andthe order dated 13.12.2017,passed by yet anotherBench in CUSAA 67/2017entitled Forech IndiaPvt T.td vc Commissioner of Customs, Inland Container Depot Tuglakabad. New Dellu,in similarcircumstances,the appeals wereremanded to CESTATfor a fresh decision on merits, uninfluenced by the decision in the case of MangliImpex(supra), which had since beenstayed bytheSupremeCourt 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 TsupraV is passed in the present appeals.
6. Accordingly,followingthe orderpassed in the case ofVipul Overseas {supra}, the impugned orders dated 13.06.2017, 24.8.2017, 24.8.2017 and 13.6.2017 passed by the CESTAT are quashed and set aside. Customs Appeal Nos. C/338/2006, C/50467/2016, C/50468/2016 and C/335/2006 are restored to their original position,for the CESTAT to dispose the same afresh,uninfluencedbythedecisioninthecaseofMandiImpex/suprp) ' CUSAA 159/2019&connectedmatters Page3of[4]
7. Before proceeding to decide the captioned appeals,the CESTAT shall ensure service ofnotice upon the respondents.
8. The presentappeals are allowed and disposed ofon the aboveterms.
AUGUST 27,2019 NA HIMA KOHLI,J ASHA MENON,J CUSAA 159/2019& connected matters Page4of[4]