Commissioner Of Customs, v. Mazhar Hussain,

* IN^HE HIGH COURT OF DELHI AT NEW DELHI + CUSAA 74/2019 COMMISSIONER OF CUSTOMS ^ Through Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr.. Ankit Singh, Advocates.

versus MOHAMMAD MUNNA Respondent px Through Mr. Prashant Srivastava, proxy tor ^ Mr. R. Krishnan, Advocate.

AND CUSAA 85/2019 COMMISSIONER OF CUSTOMS.

Appellant Through Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Ankit Singh, Advocates.

versus MAZHAR HUSSAIN Respondent Through Mr. Prashant Srivastava, proxy tor Mr. R. Krishnan, Advocate.

AND CUSTOM A. 1/2019 Ppthmner COMMISSIONER OF CUSTOMS ^ '

Through Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Ankit Singh, Advocates.

versus MOHAMMAD MUNNA .

Respondent Through Mr. Prashant Srivastava, proxy for Mr. R. Krishnan, Advocate.

CUSAA 74/2019 & connected Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing.

CORAM:

HON'BLE MS. JUSTICE HIMA KOHLI HON'BLE MS. JUSTICE ASHA MENON

ORDER

0/„ 27.08.2019 C.M. No. 5540/2019 (exemptionl in CUSAA 74/2019 C.M. No. 7777/2019 (exemotionl in CUSAA 85/2019 Allowed, subject to all just exceptions.

CUSAA 74/2019 and C.M. No. 5SJ9/2019 (delay) CUSAA 85/2019 and C.M. Nn- 7746/2019 (delay) CUSTOM. A 1/2019 and C.M. No. 3773/2019 (delay) 1.

With the consent of the parties, the appeals are taken up for final hearing.

2.

The present appeals are directed against the orders dated 28.08.2017, passed by the Customs Excise and Seiwice Tax Appellate Tribunal (in short 'CESTAT'), disposing of Customs Appeal Nos. C/50137/2016, C/50252/2016 and C/50250/2016, respectively filed by the respondent, remanding the matter back to the original adjudicating authority for deciding the issue of jurisdiction after awaiting the decision of the Supreme Court m the appeal preferred by the Union of India against the judgment of the Coordinate Bench of this Court in Manpli Tmnex vs. Union of India reported as 2016 (335) ELT 605 (Del.).

3.

For passing the aforesaid order, the CESTAT has followed the order dated 25.05.2017 passed by a Coordinate Bench in W.P.(C) 4438/2017 entitled BSNT. vs. UOI & Ors.

4.

By a subsequent order dated 20.11.2017, passed by another Coordinate Bench in Vioul Overseas Pvt. Ltd Commissioner of Customs CUSAA 74/2019 & connected

?

reported 2018 (359) ELT 646 (Del.) and the order dated 13.12.2017, passed by yet another Bench in CUSAA 67/2017 entitled Forech India Pvt. Ltd. vs. Commissioner of Customs. Inland Container-Depot Tuglakabad, New Delhi, in similar circumstances, the appeals were remanded to CESTAT for a fresh decision on merits, uninfluenced by the decision in the case of Mangli Impex tsupra). which had since been stayed by the Supreme Court vide order dated 07.10.2016. Pertinently, the said appeal is still pending adjudication before the Supreme Court.

5.

Learned counsel for the respondent has no objection if an order on similar lines, as was passed in Vipul Overseas (supra), is passed in the present appeals.

6.

Accordingly, following the order passed in the case of Vipul Overseas (supra), the impugned orders dated 28.08.2017 passed by the CESTAT are quashed and set aside. Customs Appeal Nos. C/50137/2016, C/50252/2016 and C/50250/2016 are restored to their original position, for the CESTAT to dispose the same afresh, uninfluenced by the decision m the case of Mangli Impex (supra).

7.

Before proceeding to decide the captioned appeals, the CESTAT shall ensure service of notice upon the respondents. 8.

The present appeals are allowed and disposed of on the above terms. HIMA KOHLI, J AUGUST 27,2019/NA ASHA MENON, J CUSAA 74/2019 & connected matters