Vikas Choudhary v. Commissioner Of Customs

$~ *

IN THE HIGH COURT OF DELHI AT NEW DELHI

9.

+ CUSAA 26/2015 VIKAS CHOUDHARY Appellant Through: Mr C. Hari Shankar, Senior Advocate with Mr S. Sunil and Mr N. Jagdish, Advocates. versus COMMISSIONER OF CUSTOMS Respondent Through: Mr Kamal Nijhawan, Senior Standing Counsel.

WITH 16.

^ CUSAA 27/2015 COMMITTED LOGISTICS PVT. LTD.

Appellant Through: Mr C. Hari Shankar, Senior Advocate with Mr S. Sunil and Mr N. Jagdish, Advocates. versus COMMISSIONER OF CUSTOMS ICD Respondent Through: Mr Kamal Nijhawan, Senior Standing Counsel.

WITH 17.

+ CUSAA 28/2015 VIKAS CHOUDHARY Appellant Through: Mr C. Hari Shankar, Senior Advocate with Mr S. Sunil and Mr N. Jagdish, Advocates. versus COMMISSIONER OF CUSTOMS Respondent Through: Mr Kamal Nijhawan, Senior Standing Counsel.

AND CUSAA 26/2015 & other connected matters By:AMULYA

18.

+ CUSAA 29/2015 COMMITTED LOGISTICS PVT. LTD Appellant Through: Mr C. Hari Shankar, Senior Advocate with Mr S. Sunil and Mr N. Jagdish, Advocates. versus COMMISSIONER OF CUSTOMS Respondent Through: Mr Kamal Nijhawan, Senior Standing Counsel.

CORAM:

JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU

ORDER

% 22.12.2015 CM No.32105/2015 in CUSAA 27/2015

1. Allowed, subject to all just exceptions.

2. The application stands disposed of.

CM No.32107/2015 in CUSAA 27/2015 CM No.32111/2015 in CUSAA 28/2015

3. For the reasons stated therein, the delay in re-filing of the appeals is condoned.

4. The applications stand disposed of.

CUSAA 26/2015 & CM No.31812/2015 CUSAA 27/2015 & CM No.32106/2015 CUSAA 28/2015 & CM No.32110/2015 CUSAA 26/2015 tfe other connected matters

CUSAA 29/2015 & CM No.32113/2015

5. These appeals challenged two orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The first is dated 6^'^ July, 2015 requiring the Appellant company (Committed Logistics Pvt. Ltd.) as well as its Managing Director (Vikas Choudhary) to each make a pre-deposit of Rs.lO lakhs on or before September, 2015. Since that order was not complied with, the CESTAT passed the further consequential order on 2E^ September, 2015 dismissing their appeals.

6. This Court has heard at length the submissions of Mr C. Hari Shankar, Senior Counsel appearing for the Appellants and has perused, the order-inoriginal dated 31st March 2013 of the Adjudicating Authority. The facts in the present case have been discussed by the CESTAT to the extent necessary in the impugned order dated 6 July, 2015.

7. The Court is satisfied that the orders passed by the CESTAT suffer from no legal infirmity.

8. The further plea by Mr Hari Shankar is for extension of time for making the pre-deposit.

CUSAA 26/2015 & other connected matters

9. The Court modifies the impugned order dated 6th July 2015 of the CESTAT by extending the time for each of the Appellants making the being pre-deposit as ordered by the CESTAT by the said order in both appeals up to 3E' December, 2015, failing which the order passed by the CESTAT on 21 September, 2015 will remain. If the deposit is made on or before 31st December 2015, then order dated 21st September 2015 of the CESTAT will be treated as having been set aside and the appeals will then be restored to file and heard and disposed of on merits by the CESTAT

10. The appeals and all the pending applications are disposed of in the above terms.

S.MURALIDHAR, J VIBHU BAKHRU, J DECEMBER 22, 2015 MK CUSAA 26/2015 & other connected matters