CUSAA--176/2019. Case: PR. COMMISSIONER OF CUSTOMS (PREV.), Vs. SUSHANT AGRAWAL. High Court of Delhi (India)

Case NumberCUSAA--176/2019
CitationNA
Judgement DateAugust 13, 2019
CourtHigh Court of Delhi (India)

1

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* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ CUSAA 176/2019

PR. COMMISSIONER OF CUSTOMS (PREV.), ..... Appellant

Through: Mr. Harpreet Singh, Advocate.

versus

SUSHANT AGRAWAL ..... Respondent

Through: Ms. Reena Rawat, Advocate.

% Date of Decision: 13th August, 2019

CORAM:

HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE YOGESH KHANNA

J U D G M E N T

MANMOHAN, J: (Oral)

CM Appl. 21451/2019 (condonation of delay)

Keeping in view the averments in the application, delay in filing appeal is condoned.

Accordingly, present application stands disposed of. CUSAA 176/2019

  1. Present appeal has been filed under Section 130 of the Customs 1962 challenging the final order No.C/A/54316/2017-CU(DB) dated June, 2017 passed by the Customs, Excise & Service Tax Tribunal, New Delhi in Customs Appeal No.C/251/2012.

    CUSAA 176/2019 Page 1 of 2

  2. Learned counsel for appellant states that by virtue of the order the Tribunal has remanded the case to the original authority to decide the issue of jurisdiction after awaiting the judgment the Supreme Court in Mangli Impex Limited vs. Union of India, 2016 (335) ELT 605 (Del) .

  3. He states that this Court in CUSAA No.57/2017 Vipul Overseas Ltd. vs. Commissioner of Customs & Ors. , has set aside a similar order passed by the Tribunal with a direction to the Tribunal to decide issue on merits without taking into consideration the decision in the Mangli Impex (supra), which has been stayed by the Supreme Court.

  4. Learned counsel for respondent states...

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