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TMI Blog2024 (8) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of COMMISSIONER OF CUSTOMS VERSUS CANON INDIA PVT. LTD. [ 2022 (8) TMI 888 - SC ORDER] . Respondents waive service. - G.S. KULKARNI AND FIRDOSH P. POONIWALLA, JJ. Shri Birjesh Pathak i/b. Kartik Vig, for the Petitioner. Shri Jitendra B. Mishra a/w Ms. Sangeeta Yadav, for the Respondent. ORDER We have heard Mr. Pathak, Learned Counsel appearing for the petitioners, and Mr. Mishra, Learned Counsel for the respondents, on this petition. 2. At the outset, Mr. Pathak would submit that the issue as raised in the present petitions, namely the challenge to the show cause notice issued by the Principal Additional Director General of the Directorate of Revenue Intelligence under Section 28 read with Section 124 of the Customs Act, 1962 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9]. 2. We have heard Learned Counsel for the Petitioner who has brought to our notice an Order dated 6th June, 2023 passed in a batch of Petitions by a co-ordinate bench of this Court in Idea Cellular Ltd. v. Union of India Anr. [Writ Petition No. 1204 of 2018, dated 6th June, 2023] and subsequent orders passed by this Court in the proceedings of Elite Aromas v. Union of India [Writ Petition No. 1929 of 2023, dated 25th July, 2023] to contend that the issues raised in the present petition are identical to the issues raised in the above referred decision of Idea Cellular Ltd. (supra) and Elite Aromas (supra), wherein this Court has admitted the petitions. 3. The aforesaid contention of the Petitioner is not disputed by the Counsel for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore 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. v. 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 the subject matter of challenge. The Supreme Court having noted the order passed in Review Petition No. 400 of 2021 in the case Commissioner of Customs v. M/s. Canon India Pvt. Ltd. dated 19 May, 2022, has adjourned the said proceedings awaiting the decision of the review petition. 2. In the aforesaid circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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