2022 (1) TMI 473

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..... of 13 vessels which are already assessed by the respondent no.3 at Mumbai till 31st March, 2022. The respondents are at liberty to apply for vacating the order in the event of any order passed in their favour by the Hon ble Supreme Court in the review petition thereby reviewing the judgment in case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [ 2021 (3) TMI 384 - SUPREME COURT] . Place the matter on board for directions on 28th March, 2022.
R. D. DHANUKA AND S. M. MODAK, JJ. Dr. Sujay Kantawala a/w Mr. Sujit Sahoo, Mr. Aditya Talpade and Mr. Mahadeo Londhe for the Petitioner. Mr. Jitendra B. Mishra a/w Ms. Sangeeta Yadav, AGP for the Respondent Nos. 4 and 5. P.C. :- Mr. Mishra, learned counsel for the responden .....

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..... Per-contra, Mr. Mishra, learned counsel for the respondent nos.4 and 5 assisted by Ms. Yadav, invited our attention to the order dated 21st December, 2021 passed by the Division Bench of this Court in Writ Petition No. 9237 of 2021 in case of Fahim Ibrahim Waghoo v/s. Union of India and Ors. and would submit that after adverting to the judgment of Hon'ble Supreme Court in case of M/s. Canon India Pvt. Ltd. (supra), Commissioner of Customs, Kandla v/s. M/s. Agarwal Metals and Alloys. (supra) and judgment of this Court in case of Kitchen Essentials and Ors. (supra) this Court has simpliciter granted stay on the show-cause notice. He submits that the Revenue has filed a review petition before the Hon'ble Supreme Court for reconsideration of t .....

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..... ugust, 2021 annexed at Exhibits 'O' and 'Q' respectively and not to proceed with the investigation proposed by them pursuant to the impugned demand notices against the petitioner in respect of 13 vessels which are already assessed by the respondent no.3 at Mumbai till 31st March, 2022. The respondents are at liberty to apply for vacating the order in the event of any order passed in their favour by the Hon'ble Supreme Court in the review petition thereby reviewing the judgment in case of M/s. Canon India Pvt. Ltd. (supra). If the Review Petition is not decided on or before 31st March, 2022, the petitioner would be at liberty to apply for continuation of ad-interim relief. 9. Place the matter on board for directions on 28th March, 2022.
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