Full Text
CUSAA1/2019
PR.COMMISSIONER OF CUSTOMS(PREV.) Appellant
Through Mr.Haipreet Singh,Advocate
Through None AND
PR.COMMISSIONER OF CUSTOMS(PREV.) Appellant
Through Mr.Harpreet Singh,Advocate
Through None
22.07.2019 CM AppI.No.129 and 130/2019(delavl
ORDER
1. For the reasons stated in the applications, the delay of350 days in filing each ofthe appeals is condoned.The applications are disposed of.
2. Notice was issued in these appeals on 7'^ January 2019 pursuantto which CUSAA 1 and2of2019 PageI of[3] 2019:DHC:7858-DB counter affidavit has been filed in Cus. AA No.2 of2019. However,today despite a pass over none appears for the Respondents.
3. These appeals are directed against the impugned order dated 9'^ June, 2017 passed by the Customs, Excise and Serviee Tax Appellate Tribunal (CESTAT)disposing of Customs Appeal Nos.670 and 733 /2009 in Final Order No. C/A/54078-54083/2017-CU[DB] filed by the Respondent by remanding the matter to the Original Adjudicating Authority to first decide the issue ofjurisdiction after awaiting thejudgment ofthe Supreme Court in the appeal filed by the Union ofIndia against thejudgment ofthis Court in MangliImpex Ltd v. Union ofIndia(2016)335ELT605(Del).In passing the said order the CESTAT followed the order passed by this Court in W.P. (C)4438 of2017(BSNL v. Union ofIndia).
4. Subsequently by two orders dated 20'^ November, 2017 passed in CUSAA No. 57/2017 {Vlpul Overseas Pvt Ltd v. Commissioner of Customs)and 13^*^ December,2017passed in CUSAA No.67/2017{Forech India Pvt Ltd. v. Commissioner of Customs, LCD, TKD), this Court remanded,in similar circumstances,the appeals to the CESTAT for a fresh decision on merits without taking into consideration the decision of this Court in MangllImpexLimited v. Union ofIndia{supra),since it had been stayed on 7'^ Oetober 2016 by the Supreme Court in Union ofIndia v. MangllImpexLtd (2016)339ELTA 49(SC).
5. Accordingly,the impugned order dated 9^*^ June,2017 ofthe CESTAT is hereby set aside and Customs Appeals670 and 733/2009 are restored to the CUSAA 1 and2of2019 Page2of[3] file of the CESTAT for a fresh disposal on merits without taking into consideration the decision ofthis Court in MangliImpex Ltd. v. Union of India {supra). The CESTAT will proceed to decide the said appeal after ensuring service ofnotice upon the Respondent.
6. The appeals are disposed ofin the above terms.
S.MURALIDHAR,J. TALWANT SINCm,J. JULY 22,2019 mw CUSAA 1 and2of2019 Page3of[3]