2022 (5) TMI 1669 - SCH - Customs

Validity of recent amendment vide the Finance Act 2022 which come into effect from 30.03.2022 in particular clause 97 - HELD THAT - List these matters on 18th July 2022 along with the proposed writ petition to be filed by the respondent(s) for further consideration.

Summary

The Supreme Court considered multiple Civil Appeal cases along with various interlocutory applications. The main issue presented was the recent amendment through the Finance Act, 2022, which validated previous actions, including those in the present cases. The Court noted that the respondents were advised to challenge the validity of the amendment and granted them time until July 11, 2022, to file a writ petition. The matters were listed for further consideration on July 18, 2022, along with the proposed writ petition. The Standing Counsel for the Central Agency was directed to respond to the petition before the next hearing date.The Court acknowledged the recent amendment under the Finance Act, 2022, specifically referring to clause 97, which validated past actions. The appellant's counsel highlighted this amendment, emphasizing its impact on the cases at hand. On the other hand, the respondent's counsel indicated their intention to challenge the validity of the amendment. As a result, the Court granted the respondents time to file a writ petition by July 11, 2022, and scheduled the matters for further consideration on July 18, 2022. The Standing Counsel for the Central Agency was instructed to respond to the proposed writ petition before the next hearing.In conclusion, the Supreme Court addressed the implications of the Finance Act, 2022 amendment on the cases before it, allowing the respondents an opportunity to challenge its validity through a writ petition and setting a date for further proceedings. The Court's decision reflected a procedural approach to accommodate the parties' positions and ensure a fair consideration of the legal issues at hand.