TMI Blog2024 (1) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... bjection, if a similar direction is issued in the instant matter. Accordingly, the delay in filing the appeal is condoned - The impugned order dated 07.07.2017 passed by the Tribunal is set aside. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Harpreet Singh, Senior Standing Counsel. For the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the consent of the parties, appeal is taken up for final disposal today. 7. Mr. Singh has drawn our attention to the order dated 28.03.2022 passed in a batch of appeals, the lead appeal being CUSAA 20/2021, titled: Pr. Commissioner of Customs vs. Kunal Lalani, passed by a co-ordinate Bench. 8. Mr. Singh submits that via the said judgment, the aforesaid appeal and the connected appeals had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Tribunal is set aside. 13. The Tribunal is directed to decide the matter, one way or other, on merits. 14. Thus, in effect, the directions contained in the judgment dated 28.03.2022 shall apply mutatis mutandis to this matter as well, as the question of law framed in the appeal, is identical. [See paragraph 3 of the appeal]. 15. Needless to add, the decision on merits will be subject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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