Full Text
™ BOH COmT or HELB AtH«W PttB
+ CUSAA 31/2019
COMMISSIONEROFCUSTOMS
TVironoh Mt .....Appellant
CounseTwithMs.SuhmiMathurand
Mr.AnkitSingh,Advocates.
HIMANSHU GUPTA
Respondent
Ttough Mr.DushyantE.Mahant,Advocate.
CUSAA60/2019 ii t
COMMISSIONEROFCUSTO^.
CounselwithMs.SuhaniMafliurand
"Tf '.....Respondent
SUDHANSHU ^DushyantK.Mahant,Advocate.
CUSAA 63/2019
COMWSSlOM^TOm^^
CounselwithMs.Suham Mathurand
Through Mr.DushyantK.Mahant,Advocate.
HON^EMS.JUSTICEHBSiAKOHtl
HON'BLEMS.JUSTICEASHAMENON
CUSAA 31/2019&connected matters
Page1of3
2019:DHC:7711-DB
'n M No:-^217""^''fe^emPt"'"> ■"
Allowed,subjecttoalljustexceptions. r-TTCAA f^ft/20i9irti\ fJ/.noi9 y^jTgA A K^/inr9 andrM.No.3381/20—i XL f tVip narties the appeals are taken ,up for final
I With the consent of the parties, ff
ORDER
2. Thepresentappealsaredirectedagainstthe.ordersdat^ passedby theCustomsExciseandServicetaxAppellateTri una ms ^ 'CEStAT'),disposingofCustomsAppealNos.C/58/2009,C/592 an^ C/57/2009 respectivelyfdedbytherespondent,remandingthematter^ to the originaladjudicatingauthority for decidingtheissue ofturtsdudmn o,» c„. the union of ^ia^S--' CourtinMangUImpexysJlm^^ r"''\orpassingtheaforesaidorder,theCBSTAThas dated 25.05.2017 passed by a Coordinate Bench in W.P.(C) entitledBSflasJJQI&Ors, j another 4; By a subsequent order dated 20.11.2017. passed by anoth "PTrt T td fcimmisPiion'^d- nf Customs CoordinateBenchinl^EulOvaseMBiadid^^ reported2018(359)ELT646(Del.)andtheorderdated13.12. CUSAA 31/2019& connectedmatters 1, byyetanotherBenchinCUSAA67/2017entitledlaedtlndk^^ ■ • -,f r„,toms rmtaine- Ttepot Tuglakabad, New. r^^m.^!iinner of Oistoms, Iniana r,,j. nccTiTfor Delhi,inSimilarcircumstances,theappealswereremanded toCESTATt a fresh decision on merits, uninfluenced by the decision m the case o »,„,liTmneKfsuPral, which had since beenstayedbytheSupremeCourt vide order dated-07.10.2016.Pertinently,the said appeal is stiii pending adiudicationbeforetheSupremeCourt.
5 Learned counselfor the respondenthas no objection ifan or er on similar lines,as was passed in yipuljDversea^fs^ is passed in the present appeals..:
6 Accordingly,followingtheorderpassedinthecaseofV.pu verseas, rsunral.theimpugned ordersdated 18:07.2017passedbythe CESTAT are quashed and setaside.Customs AppealNos.C/58/20Q[9],C/59/2009 an C/57/2009arerestoredtotheiroriginalposition,fortheCESTATtodispose thesameafresh,uninfluencedbythedecisioninthecaseofManghJmEex, ^Beforeproceedingtodecidethecaptionedappeals,theCESTATshall ensureserviceofnoticeupontherespondents. g. Thepresentappealsareallowedanddisposedofontheaboveterms. HIMA KOHLI,J AUGUST27,20-19/NA CVSAA 31/2019&connected matters asha menon,j Page3of[3]