Bombay High CourtWP/375/2009disposed of

Siddhivinayak Packaging v. Union Of India Through Secretary And 4 ORS.,

2024-09-05Hon'Ble Shri Justice M. S. Karnik,Hon'Ble Shri Justice Valmiki Menezes2 pages

WP 375 of 2009 Andreza

IN THE HIGH COURT OF BOMBAY AT GOA

WRIT PETITION NO.375 OF 2009 WITH WRIT PETITION NO.348 OF 2009, WRIT PETITION NO.373 OF 2009 WRIT PETITION NO.375 OF 2009 SIDDHIVINAYAK PACKAGING ... PETITIONER

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UNION OF INDIA THROUGH SECRETARY AND 4 ORS., ... RESPONDENT WITH WRIT PETITION NO.348 OF 2009 PLASTIC EXPORT ZUNDERT PVT LTD ... PETITIONER

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UNION OF INDIA THROUGH SECRETARY AND 4 ORS., ... RESPONDENT WITH WRIT PETITION NO.373 OF 2009 MARICO LTD ... PETITIONER

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UNION OF INDIA THROUGH SECRERTARY AND 4 ORS., ... RESPONDENT Mr. Vipin Jain, Advocate with Mr. A. Mhantre, Mr. S. M. Singbal and Ms. Neelam Kunkalinkar, Advocates for the Petitioner. Ms. Asha Desai, Central Government Standing Counsel, for the Respondent Nos. 1 to 5 in WP 375/2009, WP 373/2009 and WP 348/2009.

CORAM:- M. S. KARNIK & VALMIKI MENEZES, JJ.

DATED :- 5th September, 2024 P.C.

Learned Counsel submit that in view of the Circular No. 1007/14/2015-CX dated 12.10.2015, issued by the Central Board of 5th September, 2024

WP 375 of 2009 Excise & Customs, New Delhi, thereby withdrawing the order under 37B of Central Excise Act, 1944 on classification of Coconut Oil packed in small containers, the petition is worked out. The amounts which have been secured in view of the interim orders passed may be released in favour of the petitioner.

2. It is made clear that any notices issued by the Department may be adjudicated on its own merits and in accordance with law.

3. All contentions thereupon are kept open.

4. The petitions are disposed of. No costs. VALMIKI MENEZES, J.

M. S. KARNIK, J.

Signed by: ANDREZA RODRIGUES EPEREIRA Designation: Private Secretary Date: 05/09/2024 18:57:54 5th September, 2024