Commissioner Of Customs Adjudication v. Essar Power Gujarat Ltd.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 21 OF 2024 Commissioner Of Customs Adjudication ..Appellant

Versus

Nayara Energy Ltd ..Respondent WITH CUSTOMS APPEAL NO. 49 OF 2023 Principal Commissioner Of Customs (Adj) ..Appellant

Versus

Essar Bulk Terminal Salaya Ltd.

..Respondent by ANJALI TUSHAR ASWALE Date:

2025.04.05 13:29:44 +0530 ANJALI TUSHAR ASWALE WITH CUSTOM APPEAL NO. 47 OF 2023 Principal Commissioner Of Customs (Adj) ..Appellant

Versus

Essar Power Gujarat Ltd.

..Respondent WITH CUSTOM APPEAL NO. 22 OF 2024 WITH INTERIM APPLICATION NO.352 OF 2025 IN CUSTOM APPEAL NO.22 OF 2024 Principal Commissioner Of Customs (Adj) ..Appellant

Versus

Essar Power Gujarat Ltd.

..Respondent Mr. Jitendra B. Mishra, with Mr. Satyaprakash Sharma, Rupesh Dubey, Advocates for the Appellant in all Appeals. Mr. Vipin Kumar Jain, with Mr. Rishabh Jain i/b TLC Legal LLP, Advocates for the Respondent in all Appeals.

CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ.

DATE:

P. C.

1.

Mr. Mishra, the learned counsel appearing on behalf of the Appellant as well as the learned counsel appearing on behalf of the Respondent have agreed that due to subsequent developments, the subject matter of the present Appeals have been rendered infructuous. Both parties have therefore requested that the Appeals be disposed of by keeping the question of law open to be adjudicated at an appropriate stage. 2.

Considering these facts and circumstances, we dispose of the above Appeals as infructuous. We clarify that the questions of law raised in the present Appeals are kept open to be decided at an appropriate stage. 3.

In view of the disposal of the above Appeals, nothing survives in any of the Interim Applications pending therein, and the same are accordingly disposed of.

4.

This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.]