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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 ..... s a Review Petition arising out of the decision of the Supreme Court in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [ 2021 (3) TMI 384 - SUPREME COURT] , which is pending before the Supreme Court. Also subsequent the amendment which was brought about by Finance Act 2022, was subject matter of challenge before the Supreme Court in the proceedings of Writ Petitions which are also pending. As and by way of ad-interim relief, the impugned order is stated, however with liberty to the respondents to make an application for vacating of 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 cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is a Review Petition arising out of the decision of the Supreme Court in M/s Canon India Private Limited, which is pending before the Supreme Court. Also subsequent the amendment which was brought about by Finance Act 2022, was subject matter of challenge before the Supreme Court in the proceedings of Writ Petitions which are also pending. 4. In such view of the matter, the following order was passed in Idea Cellular Ltd. Vs. Union of India. "1. Heard Mr. Choudhari, learned counsel for the petitioner and Mr. Mishra, learned counsel for the respondents. 2. Learned counsel for the petitioner would submit that the issues as raised in the present petition and subject matter of the impugned order would stand covered by the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject matter of challenge in writ petition(s) filed before the Supreme Court which are stated to be pending before the Supreme Court. In this context, Mr. Nankani has drawn our attention to an order passed by the Supreme Court in Civil Appeal No(s). 6142 of 2019 (Union of India & Ors. vs. Aspam Petrochem Pvt. Ltd.) dated 26 July, 2022 which is an order on batch of civil appeals as also writ petitions filed under Article 32 of the Constitution of India, in which the 2022 amendment is stated to be subject matter of challenge. The Supreme Court having noted the order passed in Review Petition No. 400 of 2021 in the case of Commissioner of Customs vs. M/s. Canon India Pvt. Ltd. dated 19 May, 2022, has adjourned the said proceedings awaiting t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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