2019 (3) TMI 424

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..... tha, Advocate, for the Appellant. Shri Kunal Kapoor, Advocate, for the Respondent. ORDER CM APPL. 32120/2018 (condonation of delay) in CUSAA 175/2018 : CM APPL. 32125/2018 (condonation of delay) in CUSAA 176/2018 : CM APPL. 32131/2018 (condonation of delay) in CUSAA 177/2018 : CM APPL. 32152/2018 (condonation of delay) in CUSAA 178/2018 : Issue notice. 2. Mr. Kunal Kapoor, Advocate accept .....

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..... this Court in Vipul Overseas Pvt. Ltd. & Ors. v. Commissioner of Customs & Ors. (Cus. A.A. Nos. 57 & 58 of 2017, dated 20-11-2017) [2018 (359) E.L.T. 646 (Del.)]. Given that all these issues are pending for consideration before the Supreme Court, this Court in another order [Forech India Pvt. Ltd. v. Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi (Cus. A.A. No. 67/2017, d .....

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..... show cause notices. 5. The said adjudication would be without being influenced by the judgment in the case of Mangli lmpex Limited (supra). 6. In other words, the Tribunal would independently apply its mind on the question of jurisdiction." 5. Having considered the submissions of the parties and also the materials on record, this Court is of the opinion that an identical approac .....

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