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TMI Blog2023 (10) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs AIR 2021 SC 1699. 2. We have heard learned counsel for the petitioners, who would bring to our notice an order dated 6 June 2023 passed by a coordinate Bench of the Court in Idea Cellular Ltd. Vs. The Union of India and Another and the subsequent orders passed in the proceedings of Viral Kanubhai Mehta Vs. The Union of India and Others. dated 26 June 2023 in Writ Petition No. 1570 of 2023, and an order dated 11 July 2023 on a batch of petitions (Irfan Hajiosman Nursumar & other petitioners vs. Union of India & Ors. in Writ Petition No. 7473 of 2023 & other connected matters) to contend that all these petitions have raised issues arising from the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was passed in the said petitions. The said order reads thus: "1. Common issues of law are involved in the present proceedings as observed in the order passed by the coordinate bench of this Court on the earlier occasion. The learned counsel for the petitioners submits that the impugned orders passed by the respondent-revenue are contrary to the principles of law as laid down by the Supreme Court in the case of M/s. Canon India Private Limited Versus Commissioner of Customs2 Learned counsel for the parties would inform that there is a petition filed before the Supreme Court praying for review of the decision in Canon India Pvt. Ltd. Also there are subsequent events namely that by an order dated 2 May 2022 an amendment has been made by Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eadings on the petitions." 3. In our opinion, as the principal issue is subjudice before the Supreme Court as noted in the order dated 6 June, 2023 passed in Idea Cellular Ltd. (supra), we are of the opinion that this petition also needs to be admitted. Hence, Rule. Respondent waives service. 4. As and by way of ad-interim relief, we stay the impugned order, however, liberty to the respondents to make an application for vacating the said order in the event the respondents are of the opinion that the same ought not to be continued and/or after the decision of the Supreme Court in the pending Review/Writ Petition in the case of Canon India Pvt. Ltd. (supra)." 5. After hearing learned counsel for the parties on the present proceedings, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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