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HIGH COURT OF DELHI
CUSAA 26/2018,27/2018,28/2018
COMMISSIONEROFCUSTOMS Appellant
Through Ms.K.Enatoli Sema,Advocate.
HIGH COURT OF DELHI
CUSAA 26/2018,27/2018,28/2018
COMMISSIONEROFCUSTOMS Appellant
Through Ms.K.Enatoli Sema,Advocate.
VERSUS
PREMIERPLASTICINDUSTRIES Respondent
Through Mr.Priyadarshi Manish and Mrs.Raj Rajeshwari,Advocates.
Through Mr.Priyadarshi Manish and Mrs.Raj Rajeshwari,Advocates.
CORAM:
HON'BLE MR.JUSTICE SANHV KHANNA
HON'BLE MR.JUSTICE CHANDERSHEKHAR
02.04.2018 Thefollowing substantial question oflaw isframed:
"Whether the Customs, Excise and Service Tax Appellate Tribunal(CESTAT')wasjustified and correct in law in passing an order of remand tb the original adjudkating authority to first decide the issue of jurisdiction, after decision ofthe Supreme court in Civil
Appeal preferred against the decision ofDelhi High court in Mangli Impex Limited v. Union ofIndia 2016 (3351
ELT605(Del.)?" .
With the consentofthe counselforthe parties,wetake up the appeal for hearing. Counsel agree and state that the impugned order may be set aside with an orderofremandtothe Tribunal who would decidethe appeals before them afresh without taking into consideration decision ofthe Delhi
High Courtin MangliImpexPrivateLimited
HON'BLE MR.JUSTICE CHANDERSHEKHAR
02.04.2018 Thefollowing substantial question oflaw isframed:
"Whether the Customs, Excise and Service Tax Appellate Tribunal(CESTAT')wasjustified and correct in law in passing an order of remand tb the original adjudkating authority to first decide the issue of jurisdiction, after decision ofthe Supreme court in Civil
Appeal preferred against the decision ofDelhi High court in Mangli Impex Limited v. Union ofIndia 2016 (3351
ELT605(Del.)?" .
With the consentofthe counselforthe parties,wetake up the appeal for hearing. Counsel agree and state that the impugned order may be set aside with an orderofremandtothe Tribunal who would decidethe appeals before them afresh without taking into consideration decision ofthe Delhi
High Courtin MangliImpexPrivateLimited
VERSUS
Union ofIndia,2016
2018:DHC:9165-DB (335)ELT605(Del.) operation of which has been stayed by the Supreme
Court.
In other words, the Tribunal will independently apply its mind on question of jurisdiction and authority of Special Intelligence and
Investigation Branch and itsimpactand effectonthe order-in-original.
We clarify that we have not expressed any opinion on merits or directedthe Tribunalto adoptorfollow aparticular procedure.
The question is accordingly answered. The appeals are disposed of without any order as to costs.
■ - -/Cc
SANJIVKHANNA,J.
CHANIWER SHEKHAR,J.
APRIL 02,2018 MR/NA )< 2018:DHC:9165-DB
2018:DHC:9165-DB (335)ELT605(Del.) operation of which has been stayed by the Supreme
Court.
In other words, the Tribunal will independently apply its mind on question of jurisdiction and authority of Special Intelligence and
Investigation Branch and itsimpactand effectonthe order-in-original.
We clarify that we have not expressed any opinion on merits or directedthe Tribunalto adoptorfollow aparticular procedure.
The question is accordingly answered. The appeals are disposed of without any order as to costs.
■ - -/Cc
SANJIVKHANNA,J.
CHANIWER SHEKHAR,J.
APRIL 02,2018 MR/NA )< 2018:DHC:9165-DB
JUDGMENT