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2023 (8) TMI 1164 - HC - CustomsMaintainability of petition - issue sub-judice before the Supreme Court - Jurisdiction to issue show cause notice - Power of DRI - HELD THAT - The first order passed on the proceedings of IDEA CELLULLAR LTD., INGRAM MICRO INDIA PVT. LTD. GE T AND D INDIA LTD., S. KUSHALCHAND AND COMPANY, GLOBAL EXIM, JINESH T. VIKAM, CHANDRESH G. PATEL, VIJAY G. PATEL VERSUS THE UNION OF INDIA, ADDITIONAL DIRECTOR GENERAL, ADDITIONAL DIRECTOR, DIRECTORATE OF REVENUE INTELLIGENCE MUMBAI ZONAL UNIT AND ORS. 2023 (6) TMI 1302 - BOMBAY HIGH COURT , whereby this Court has noted that there is a Review Petition arising out of the decision of the Supreme Court in M/s Canon India Private Limited 2022 (8) TMI 888 - SC ORDER , which is pending before the Supreme Court. Also subsequent the amendment which was brought about by Finance Act 2022, is also challenged before the Supreme Court in the proceedings of Writ Petitions which too are pending - It was held that as the principal issue is sub-judice before the Supreme Court as noted in the order dated 6 June, 2023 passed in Idea Cellular Ltd., we are of the opinion that this petition also needs to be admitted. It appears that the issues are not different from what the Court considered in the case of Idea Cellular Ltd., VIRAL KANUBHAI MEHTA VERSUS UNION OF INDIA ORS. 2023 (8) TMI 930 - BOMBAY HIGH COURT . Impugned order stayed.
Issues involved:
The judgment involves multiple writ petitions concerning the applicability of a decision by the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs AIR 2021 SC 1699. Details of the Judgment: Issue 1: Admissibility of petitions The petitions raised issues arising from the Supreme Court decision in Canon India Pvt. Ltd. The Court admitted the petitions based on similar issues raised in previous cases and stayed the impugned orders pending the decision of the Supreme Court in the pending Review/Writ Petition related to Canon India Pvt. Ltd. Issue 2: Review Petition and Amendment Challenge The Court noted the Review Petition pending before the Supreme Court related to the Canon India Pvt. Ltd. decision. The subsequent amendment brought about by the Finance Act 2022 was also challenged before the Supreme Court. The petitions were required to be adjudicated finally, and an interim order was passed staying the impugned order pending the final decision of the Supreme Court. Issue 3: Similarity with Previous Cases After considering the issues raised in previous cases like Idea Cellular Ltd. and Viral Kanubhai Mehta, the Court found that the issues in the present petitions were not different. Similar orders were passed in the present proceedings, staying the impugned order and granting liberty to the respondents to apply for vacating the order after the Supreme Court's decision. The judgment highlights the importance of the Supreme Court decision in Canon India Pvt. Ltd. and the ongoing legal challenges related to the Review Petition and subsequent amendments. The Court admitted the petitions based on similar issues raised in previous cases and provided interim relief by staying the impugned orders. The parties were directed to complete pleadings, and all contentions were kept open for further proceedings.
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