Dipti Jiten Shah vs Commissioner Of Customs (Import)
2023 Latest Caselaw 5322 Bom

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              IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                   ORDINARY ORIGINAL CIVIL JURISDICTION

                           CUSTOM APPEAL NO. 1 OF 2022

Jiten M. Shah                                             ...Appellant
      Versus
Commissioner Of Customs (Import)                          ...Respondent

                                      And
                           CUSTOM APPEAL NO. 2 OF 2022

Tejal Kaushal Shah                                        ...Appellant
       Versus
Commissioner Of Customs (Import)                          ...Respondent

                                      And
                           CUSTOM APPEAL NO. 4 OF 2022

Dipti Jiten Shah                                          ...Appellant
       Versus
Commissioner Of Customs (Import)                          ...Respondent

                                      And
                           CUSTOM APPEAL NO. 5 OF 2022

Kaushal A Shah                        ...Appellant
     Versus
Commissioner Of Customs(Import)       ...Respondent
                           __________

Mr.Anil Balani with Ms.Priyansha Pawar, for the Appellants.

Mr. J. B. Mishra with Smt. Maya Majumdar, for the Respondent.
                              __________

                               CORAM :          G. S. KULKARNI &
                                                RAJESH S. PATIL, JJ.

                               DATE      :      JUNE 08, 2023


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P.C.:

1. The question of law as involved in these petitions is stated to be

covered by the decision of the Supreme Court in M/s. Canon India

Private Limited Versus Commissioner of Customs 1. In a group of matters

before this Bench in Idea Cellullar Ltd. vs. The Union of India & Anr.

(Writ Petition No.1204 OF 2018 & connected matters) this Court had

passed orders on 6 June 2023, adjourning the proceedings awaiting the

decision of the Supreme Court on the Review Petition filed against the

said judgment of the Supreme Court, as also Writ Petition(s) filed

assailing the amendment which was brought about by the Finance

Act,2022 stated to be brought to overcome the effect of the decision of

the Supreme Court in M/s. Canon India Private Limited (supra). The

said order of this Court reads thus:-

"1. Common issues of law are involved in the present proceedings as observed in the order passed by the co-

ordinate bench of this Court on the earlier occasion. The learned counsel for the petitioners submits that the impugned orders passed by the respondent-revenue are contrary to the principles of law as laid down by the Supreme Court in the case of M/s. Canon India Private Limited Versus Commissioner of Customs2 Learned counsel for the parties would inform that there is a petition filed before the Supreme Court praying for review of the decision in Canon India Pvt. Ltd. Also 1 AIR 2021 SC 1699 2 AIR 2021 SC 1699

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there are subsequent events namely that by an order dated 2 May 2022 an amendment has been made by Finance Act 2022 in which it is alleged to overcome the effect of the decision of the Supreme Court in Canon India Pvt. Ltd. (supra). It is informed by Mr. Nankani, learned senior counsel for the petitioners that the said amendment is also subject matter of challenge in writ petition(s) filed before the Supreme Court which are stated to be pending before the Supreme Court. In this context, Mr. Nankani has drawn our attention to an order passed by the Supreme Court in Civil Appeal No(s). 6142 of 2019 (Union of India & Ors. vs. Aspam Petrochem Pvt. Ltd.) dated 26 July, 2022 which is an order on batch of civil appeals as also writ petitions filed under Article 32 of the Constitution of India, in which the 2022 amendment is stated to be subject matter of challenge. The Supreme Court having noted the order passed in Review Petition No. 400 of 2021 in the case of Commissioner of Customs vs. M/s. Canon India Pvt. Ltd. dated 19 May, 2022, has adjourned the said proceedings awaiting the decision of the review petition.

2. In the aforesaid circumstances, in our opinion, the present petitions would be required to be adjudicated finally as agreed by the learned counsel for the parties. Hence Rule. Respondents waive service.

3. Interim order passed earlier shall continue to operate till the final decision of the petitions.

4 Liberty to the parties to move the Court after the proceedings are decided by the Supreme Court.

5 In the meantime, the parties are directed to complete the pleadings on the petitions."

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2. In the above circumstances, we adjourn the present proceedings

sine die. Liberty to apply after the decision of the Supreme Court in the

case of review proceedings in M/s. Canon India Private Limited (supra).

[RAJESH S. PATIL, J.] [G. S. KULKARNI, J.]

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