Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2020 (3) TMI 105

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... OTHERS VERSUS UNION OF INDIA AND OTHERS [ 2016 (5) TMI 225 - DELHI HIGH COURT] - HELD THAT:- This Court is of the opinion that an identical approach is necessary in this case. Accordingly, following the order in FORECH INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS INLAND, CONTAINER DEPOT, TUGHLAKABAD, NEW DELHI [ 2017 (12) TMI 984 - DELHI HIGH COURT] , this appeal is allowed and the CESTAT woul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... plication stands disposed of. C.M. No. 5402/2020 Issue notice. Learned counsel for the respondent accepts notice. For the reasons stated in the application, the delay of 3 days in refiling the appeal is condoned. The application stands disposed of. CUSAA 4/2020 Issue notice. Learned counsel for the respondent accepts notice. With consent, we have heard learned counsels .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... No. 57 58 of 2017, dated 20.11.2017). Given that all these issues are pending for consideration before the Supreme Court, in another order [Forech India Pvt. Ltd. v. Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi (Cus. A.A. No. 67/2017 dated 13.12.2017)], this Court disposed of the appeals in the following terms: 3. 1t was recorded in the said order that the r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Tribunal would independently apply its mind on the question of jurisdiction. Having considered the submissions of the parties and also the material on record, this Court is of the opinion that an identical approach is necessary in this case. Accordingly, following the order in Forech India (supra), this appeal is allowed and the CESTAT would independently apply its mind to the questio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates