Rajasthan High Court

Commissioner Of Customs (Preventive) ... vs Saraswati Textiles 50 Kamdhenu ... on 6 February, 2024

Author: Shubha Mehta

Bench: Shubha Mehta

[2024:RJ-JP:6069-DB]

        HIGH COURT OF JUDICATURE FOR RAJASTHAN
                    BENCH AT JAIPUR

                D.B. Civil Review Petition No. 48/2019

Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New
Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)-
302005
                                                                     ----Petitioner
                                      Versus
Kapil Fabrics, 21-B Vasundhara Colony Tonk Road Jaipur Raj.
Also Having Address At Kapil Fabrics Jaipur Texweaving Park
Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)
                                                                   ----Respondent

Connected With D.B. Civil Review Petition No. 10/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Prayag Fabrics, 105 City Centre Sansar Chandra Road Jaipur Raj. Also Having Address At Prayag Fabrics Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 11/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Respondent D.B. Civil Review Petition No. 12/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

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----Petitioner Versus Nimbark Textile Mills Jaipur, Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 13/2019 Commissioner Of Customs(Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Rajendra Kumar Mittal Director, A-594 Siddharth Nagar Jawahar Circle Jaipur Raj. Also Having Address At Devanshi Textiles Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 14/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Kapil Sarawagi Proprietor, 21-B Vasundhara Colony Tonk Road Jaipur Raj. Also Having Address At Kapil Sarawagi Proprietor Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 15/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Shree Kundan Pvt. Ltd., 105 City Centre Sansar Chandra Road Jaipur Raj. Also Having Address At Shree Kundan Cottons Pvt. Ltd. Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

[2024:RJ-JP:6069-DB] (3 of 17) [CRW-48/2019]

----Respondent D.B. Civil Review Petition No. 16/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Capital Texfab Pvt. Ltd., 25 Opp. Hotel Gandharv Station Road Jaipur Raj Also Having Address At Capital Texfab Pvt. Ltd.jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 17/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Samarat Exports, 207 Everest Vihar-B Kings Road Nirman Nagar Jaipur Raj Also Having Address At Samrat Exports Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 18/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Arun Kumar Dhandharia Director, H-173 Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 19/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

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----Petitioner Versus Naveen Traders, 53 Subhash Colony Shastri Nagar Jaipur Raj. Also Having Address At Naveen Traders Partner Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 20/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Shree Shyam Maheshwari Director Shree Kundan Pvt. Ltd., 105 City Centre Sansar Chandra Road Jaipur Raj. Also Having Address At Shree Kundan Cottons Pvt. Ltd. Jaipur Texweaving Park Riico Industrial Area Silora Kishangarg Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 21/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Prem Cables Pvt. Ltd., Pipalia Kalan Pali Rajasthan

----Respondent D.B. Civil Review Petition No. 22/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus S.b. Agarwal Director (Now Converted Into M/s Jtpl Texmart Pvt. Ltd.), 37-38 Yarnwala Chambers Ramganj Bazar Jaipur Also Having Address At Jtpl Texmart Ltd. Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

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----Respondent D.B. Civil Review Petition No. 23/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Anil Kumar Jain Director, 25 Opp. Hotel Gandharv Station Road Jaipur Also Having Addres At Capital Texfab Pvt. Ltd. Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 24/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Rajendra Prasad Jain Proprietor Saraswati Fabrics, Ad-1 Devi Marg Bani Park Jaipur Raj. Also Having Address At Saraswati Fabrics Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 25/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus V.k. Textiles, Brij Vihar Kings Road Nirman Nagar Jaipur Raj. Also Having Addres At V.k. Textiles Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 26/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

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----Petitioner Versus Sarvesh Agarwal Director, A-594 Siddharth Nagar Jawahar Circle Jaipur Raj. Also Having Address At Kamakshi Kraftex Pvt. Ltd. Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 27/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Chandrakanta Singhal Proprietor M/s Chandra Textiles, 46 Sardar Club Scheme Air Force Road Ratanda Jodhpur Rajasthan Alos Having Address At Chandra Textiles Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 28/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Nimbarka Exportsgeet Govind Fabrics, 54-59 Kgb Ka Rasta Johri Bazar Jaiur Raj. Jaipur Raj. Also Having Address At Nimbarka Exports Geet Govind Fabrics Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 29/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Saraswati Fabrics, Ad-1 Devi Marg Bani Park Jaipur Raj. Also Having Address At Saraswati Fabrics Jaipur Texweaving Park

[2024:RJ-JP:6069-DB] (7 of 17) [CRW-48/2019]

Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 30/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Naveen Kumar Gupta Proprietor Naveen Traders, 53 Subhash Colony Shashtri Nagar Jaipur Raj. Also Having Address At Naveen Kumar Gupta Proprietor Naveen Traders Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 31/2019 Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Royal Crafts And Creations Pvt. Ltd., H-173, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer (Raj.).

----Respondent D.B. Civil Review Petition No. 32/2019 Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Chandra Textiles, 46 Sardar Club Scheme, Air Force Road, Ratanada, Jodhpur Raj. Also Having Address At Chandra Textiles, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer Raj.

----Respondent D.B. Civil Review Petition No. 33/2019 Commissioner Of Customs(Preventive), Jodhpur Hqrs. At New

[2024:RJ-JP:6069-DB] (8 of 17) [CRW-48/2019]

Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Bhawana Agarwal, Proprietor Nimbark Exports Geet Govind Fabrics, 54-59, Kgbka Rasta, Johri Bazar, Jaipur Raj. Also Having Address At Nimbark Exports Geet Govind Fabrics, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer (Raj.)

----Respondent D.B. Civil Review Petition No. 34/2019 Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Virendra Kumar Khandelwal, Proprietor, Brij Vihar, Kings Road, Nirman Nagar, Jaipur Raj. Also Having Address At V.k. Textiles, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh Distt. Ajmer, Rajasthan.

----Respondent D.B. Civil Review Petition No. 35/2019 Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Shanti Kumar Jain, Proprietor, 50 Kamdhenu Shopping Complex, Near Peetal Factory, Jaipur Raj. Also Having Address At Saraswati Textile, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer (Raj.).

----Respondent D.B. Civil Review Petition No. 36/2019 Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner

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Versus Sanjeev Kumar, Director, 105, City Centre, Sansar Chandra Road, Jaipur Raj. Also Having Address At Sanjeev Kumar, Prayag Fabrics, Jaipur Texweaving Park, Riico Industrial Area, Silora Kishnagarh, Distt. Ajmer (Raj.).

----Respondent D.B. Civil Review Petition No. 37/2019 Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Shiv Enterprises, 167, Chaura Rasta, Jaipur (Raj.) Also Having Address At Shiv Enterprises, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh Distt. Ajmer (Raj.).

----Respondent D.B. Civil Review Petition No. 38/2019 Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus

1. Pankaj P. Shah, Director Of Prem Calbes Pvt. Ltd. Pipalia Kalan, Pali, Raj.

2. Commissioner Of Custom, New Custom House, Near Igi Airport, New Delhi

3. Commissioner Of Custom, New Delhi Preventive Preventive Custom House, Near Igi Airport New Delhi

----Respondents D.B. Civil Review Petition No. 39/2019 Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

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----Petitioner Versus Sameer Khandelwal, Proprietor Samrat Exports, 207 Everest Vihar-B, Kings Road, Nirman Nagar, Jaipur Raj Also Having Address At Samrat Exorts, Jaipur Texweaving Park, Riico Industial Area, Silora, Kishangarg Distt. Ajmer (Raj.).

----Respondent D.B. Civil Review Petition No. 40/2019 Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Kamakshi Kraftex Pvt. Ltd., A-594, Siddharth Nagar, Jawahar Circle, Jaipur Raj. , Also Having Address At Kamakshi Kraftex Pvt. Ltd. Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarg Distt. Ajmer, Raj.

----Respondent D.B. Civil Review Petition No. 42/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Alok Agarwal Proprietor Shiv Enterprises, 167 Chaura Rasta Jaipur Raj Also Having Address At Shiv Enterprises Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 43/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Sanjeev Kumar Proprietor, 105 City Centre Sansar Chandra Road Jaipur Raj. Also Having Address At Sanjeev Kumar Prayag

[2024:RJ-JP:6069-DB] (11 of 17) [CRW-48/2019]

Fabrics Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 44/2019 Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)- 302005

----Petitioner Versus Saraswati Textiles 50 Kamdhenu Shopping Complex Near Peetal Factory Jaipur Raj., Also Having Address At Saraswati Textile Jaipur Texweaving Park Riico Industrial Area Silora Kishangarg Distt. Ajmer (Raj)

----Respondent D.B. Civil Review Petition No. 45/2019 Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Jtpl Texmart Ltd. Now Converted Into M/s Jtpl Texmart Pvt. Ltd., 37-38, Yarnwala Chamber, Ramganj Bazar, Jaipur Raj. Also Having Address At Jtpl Texmart Ltd. Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer, Raj.

----Respondent D.B. Civil Review Petition No. 46/2019 Commissioner Of Customs(Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Ashoka Texfab, 754, Mishra Rajaji Ka Rasta, Indra Bazar, Jaipur Raj. Also Having Address At Ashoka Texfab, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer (Raj.).

----Respondent D.B. Civil Review Petition No. 47/2019

[2024:RJ-JP:6069-DB] (12 of 17) [CRW-48/2019]

Commissioner Of Customs (Preventive), Jodhpur, Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.)- 302005.

----Petitioner Versus Ashok Kumar Jain, Partner 754, Mishra Rajaji Ka Rasta Indra Bazar, Jaipur, Raj, Also Having Address At Ashok Kumar Jain, Partner, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangag Distt. Ajmer, (Raj.).

----Respondent D.B. Civil Review Petition No. 49/2019 Cce And St-Jaipur-I Commissioner Of Customs(Preventive), Jodhpur, Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.)- 302005.

----Petitioner Versus Rajasthan Watch Manufacturers, B-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur, Rajasthan.

----Respondent D.B. Civil Review Petition No. 63/2019 Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Naresh Moolrajani, Rochees Watches Pvt. Ltd., A-21, Shri Ji Ki Mori Tripolia Bazar, Jaipur, Rajasthan.

----Respondent D.B. Civil Review Petition No. 64/2019 Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Nathumal Punjabi Hmd Pvt. Ltd., 24 Shri Ji Ki Mori Tripolia Bazar, Jaipur, Rajasthan.

[2024:RJ-JP:6069-DB] (13 of 17) [CRW-48/2019]

----Respondent D.B. Civil Review Petition No. 65/2019 Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Neeraj Moolrajani, M/s Rajasthan Watch Manufacturers., A-21 Shri Ji Ki Mori Tripolia Bazar, Jaipur, Rajasthan.

----Respondent D.B. Civil Review Petition No. 66/2019 Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Nanak Das Moolrajani, Rochees Time Pvt. Ltd., B-6-B, Rochees Mansion, Kanwar Nagar, Jaipur Rajasthan.

----Respondent D.B. Civil Review Petition No. 67/2019 Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Naresh Moolrajani, Rochees Time Pvt. Ltd., B-6-B, Rochees Mansion, Kanwar Nagar, Jaipur, Rajasthan.

----Respondent D.B. Civil Review Petition No. 68/2019 Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

----Petitioner Versus Ishwar Das Moolrajani, Rochees Watches Pvt. Ltd., A-21 Shri Ji Ki Mori Tripolia Bazar, Jaipur, Rajasthan.

[2024:RJ-JP:6069-DB] (14 of 17) [CRW-48/2019]

----Respondent D.B. Civil Review Petition No. 71/2019 Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,)Hqrs., At New Central Revenue Building Statue Circle, C-Scheme, Jaipur (Raj) 302005

----Petitioner Versus Rajkumar Mansukhani, Rochees Time Pvt. Ltd. B-6-B, Rochees Mansion, Kanwar Nagar, Jaipur Rajasthan

----Respondent

For Petitioner(s) : Mr. Sandeep Pathak with Ms. Jaya P. Pathak & Ms. Vartika Mehra For Respondent(s) : Mr.SS Hora with Mr.Anuj Jain & Mr.Aamir Mr.Ankit Totuka

HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA

Order

REPORTABLE :

06/02/2024 AVNEESH JHINGAN, J. (ORAL) :

1. These review petitions are being decided by common order,

as the facts and issue involved are similar. For convenience the

facts from DB Civil Misc. Review Petition No.10/2019 are being

taken.

2. Brief facts are that custom authorities on 20 th April, 2011

issued a Show Cause Notice (for short 'SCN') to the respondent.

The order in original was passed by the Commissioner of Customs

on 31st January, 2012 ordering recovery of differential duty,

confiscation of seized machines and imposing penalty.

[2024:RJ-JP:6069-DB] (15 of 17) [CRW-48/2019]

3. Aggrieved of the order, the respondents preferred an appeal

before the Commissioner Excise and Service Tax Appellate Tribunal

(for short 'CESTAT'). One of the issue involved was as to whether

Commissioner of Customs (Preventive) or (DRI) was 'proper

officer' for issuing SCN in case of escapement of custom duty.

Various High Courts were having divergent views on the issue and

the matter in the case of Mangali Impex Limited Vs. Union of

India [2016 (335) ELT 605 (Delhi)] is pending before the

Supreme Court and the operation of Delhi High Court order is

stayed.

4. The Tribunal taking into account pendency of the issue

before Supreme Court, set aside the impugned order on 19 th July,

2017 and remanded the matter back to the original authority to

decide the issue of jurisdiction at first instance, after the issue is

decided by Supreme Court in Mangali Impex (supra) and then the

merits of case. The status quo was ordered to be maintained for

intervening period.

5. The petitioner - Commissioner of Customs (Preventive) filed

appeal before this Court and framed two substantial questions of

law reproduced below:

"1. Whether Commissioner of Customs (Preventive), who is jurisdictional Commissioner also for whole state of Rajasthan, is proper officer in view of Section 2(34) of the Customs Act, 1962 for assessment under Section 17 and Re-assessment/recovery of duty under Section 28 of the Customs Act, 1962?

2. Whether the case of M/s Mangali Impex vs. CCE is applicable in the present case?"

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6. The appeals were dismissed on 01st August, 2018 relying on

the decision of Karnataka High Court in the case of Deepak M.

Ganeyan Vs. The Commissioner of Customs and Service

Tax, Bangalore dated 04th July, 2018 holding that no substantial

question of law arises. The operational part of the judgment of

Karnataka High Court in the case of Deepak M.Ganeyan (supra) is

reproduced as under:

"Having heard the learned counsel for the appellant, We are satisfied that no substantial question of law arises in the present case requiring our further consideration. The question of jurisdiction is obviously pending consideration before the Hon'ble Supreme Court of India and the law laid down by the Hon'ble Supreme Court of India is bound to be final and binding on all the Authorities and the Tribunal below. Therefore, since the present nature of the case as to which authority will have jurisdiction to decide the matter of the appellant and other persons mentioned in the show cause notice, will depend upon the Judgment of the Hon'ble Supreme Court, this matter need not be kept pending here on our Board and in our considered view no substantial question of law arises for consideration in this appeal. The proceedings before the concerned Authority who will be the 'proper authority' held so, by the Hon'ble Supreme Court will get seized of the matter and the contentions now raised before us can be raised before the said Authority."

7. The review petition is filed on the ground that the question

that decision of Mangali Impex Limited (supra) had no applicability

was not decided.

8. Learned counsel for the respondents submits that rehearing

is not the scope of review. He further submits that the matter has

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been remanded back to the original authority and before

proceeding further, the issue of jurisdiction is to be decided first.

9. The scope of interference in review petition is limited. From

perusal of order dated 01st August, 2018 passed by this Court it is

evident that the appellant/applicant had taken two stands; firstly

that operation of the decision of Mangali Impex Limited (supra)