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2024 (5) TMI 578

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..... has disposed of several appeals, finding that the orders passed by CESTAT to the aforesaid effect were not justified and further directing the CESTAT to decide the appeals on merit, including the question of jurisdiction, uninfluenced by the decision of this case of Mangali Impex Ltd. [ 2016 (5) TMI 225 - DELHI HIGH COURT ] as the operation in the said order has been stayed by the Supreme Court in .....

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..... es, the cases have been remitted to the Customs Excise and Service Tax Appellate Tribunal (CESTAT for short). Three similar appeals were listed before us today being CUSAA 15/2019 titled Commissioner of Customs vs Balaji Exports, CUSAA 45/2019 titled Commissioner of Customs vs Shri Vinod Popli, Prop M/s Venus Arts and CUSAA 55/2019 titled Commissioner of Customs vs Wonder Trade Links wherein in si .....

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..... .: CUSAA No. 57/2017, decided on 20.11.2017; Forech India PVT. LTD v. Commissioner Of Customs Inland Container Depot, Tughlakabad, New Delhi: CUSAA No .67/2017, decided on 13.12.2017; Commissioner of Customs v. Arif Khichi: CUSAA No. 16/2018, decided on 23.05.2018. 7. The orders impugned in these appeals were passed by the CESTAT. By virtue of the said impugned orders, CESTAT has remanded the matt .....

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..... view of the above, we consider it apposite to also dispose of the appeals in similar terms. 11. The impugned orders are set aside. The appeals are restored before the CESTAT. 12. CESTAT is directed to decide the appeals on merits, including on the question of jurisdiction of the Commissioner of Customs (Preventive) / Directorate of Revenue Intelligence (DRI) to issue the show cause notices, uninf .....

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