Commissioner Of Customs Icd - Tkd v. Adwyn Chemicals (P) Ltd,

$~40 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 23.08.2022 + CUSAA 119/2022 COMMISSIONER OF CUSTOMS (ICD - TKD) ..... Appellant Through:

Mr Vaibhav Joshi, Advocate.

versus ADWYN CHEMICALS (P) LTD.

..... Respondent Through:

None.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER HON'BLE MS JUSTICE TARA VITASTA GANJU RAJIV SHAKDHER, J.: (ORAL) [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 36558/2022 1.

Allowed, subject to just exceptions.

CM APPL. 36560/2022 2.

This is an application seeking condonation of delay of 110 days in refiling the appeal. 3.

For the reasons given in the application, the delay is condoned. 4.

The application is, accordingly, disposed of. CUSAA 119/2022 and CM APPL.36559/2022 [Application filed on behalf of the appellant, seeking interim relief] 5.

Mr Vaibhav Joshi, who appears on behalf of the appellant, says that the issue raised in the instant appeal is covered by the judgment delivered by this Court in CUSAA 106/2022, dated 18.08.2022 titled, Commissioner of Customs ICD - TKD v. Thermoking.

5.1.

Mr Joshi says that the appellant would be satisfied if directions are issued, in line with the aforementioned judgment. CUSAA 119/2022 Page 1 of 2

5.2. Accordingly, the above-captioned appeal is disposed of, in line with the directions contained in the aforementioned judgment dated 18.08.2022, passed by this Court.

6.

The directions in the aforementioned judgment will apply mutatis mutandis to the appellant in the instant appeal, as well. 7.

A copy of the order passed today, along with the aforementioned judgment dated 18.08.2022, will be dispatched by the Registry to the respondent and its counsel-on-record.

RAJIV SHAKDHER, J TARA VITASTA GANJU, J AUGUST 23, 2022 / tr Click here to check corrigendum, if any CUSAA 119/2022 Page 2 of 2