Maggie Marketing Private Limited v. Commissioner Of Customs (Export) & ANR.
$~3 *
IN THE HIGH COURT OF DELHI AT NEW DELHI
+ CUSAA 53/2025 & CM APPL. 24538/2025 MAGGIE MARKETING PRIVATE LIMITED .....Appellant Through:
Mr.
Priyojeet Chatterjee and Mr.
Sandeep Chilana, Advs.
(M:
9985301035) versus COMMISSIONER OF CUSTOMS (EXPORT) & ANR.
.....Respondents Through:
Mr. Aditya Singla, SSC, CBIC, Mr.
Ritwik Saha & Mr. Umang Mishra, Advs. (M: 9958846148) Mr. Anurag Ojha Sr. Standing Counsel with Mr. Subham Kumar and Dipak Raj, Advs. for R-1&2.
CORAM:
JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA
O R D E R
% 30.04.2025 1.
This hearing has been done through hybrid mode. CM APPL. 24538/2025 in CUSAA 53/2025 2.
The present application has been filed seeking modification of the order dated 25th March, 2025 for extension of the time to file additional grounds/affidavit of appeal before the Customs Excise and Service Tax Appellate Tribunal. The relevant portion of the said order reads as under: "10. Ld. Counsel for the Respondent has now obtained instructions and submits that the matter may be remanded to CESTAT. In the opinion of this Court, The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/05/2025 at 14:31:46
considering the fact that a provisional assessment was done and the Appellant has in fact deposited a sum of Rs. 2.80 crores, the Court is inclined to give the Appellant an opportunity to file a reply on merits.
11. The impugned Order-in-Appeal dated 21st August, 2024 shall stand set aside. The appeals be restored to the original position before CESTAT. The matter shall now proceed on merits before the CESTAT.
12. In respect of the allegations against the Appellants in the SCN and the Order-in-Original dated 29th June, 2021, the Appellants are given an opportunity to file their stand by way of an affidavit within a period of one month from today."
3.
In terms of paragraph 12 of the order dated 25th March, 2025, the time for filing the additional grounds/affidavit is extended till 30th May, 2025. 4.
The present order may be placed before the CESTAT. 5.
Application is disposed of.
PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J APRIL 30, 2025 dj/msh The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/05/2025 at 14:31:46