2023 (10) TMI 1434

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..... , the impugned orders dated 4 September 2023 stayed, 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 Private Ltd. [ 2022 (8) TMI 888 - SC ORDER ].
G. S. KULKARNI AND JITENDRA JAIN, JJ. Mr. Brijesh Pathak, for the Petitioner. Ms. Sangeeta Yadav, for the Respondents. ORDER 1. We have heard Mr. Pathak, learned Counsel appearing for the petitioners and Ms. Yadav, learned Counsel for the respondents, in these petitions. 2. At the outset Mr. Pathak would submit that the issue as raised in the present .....

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..... n would stand covered by the decision of the Supreme Court in Canon India Private Limited V/s. Commissioner of Customs AIR 2021 SC 1699 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/s.The 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/s. 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) .....

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..... rmed by Mr. Nankani, learned senior counsel for the petitioners that the said amendment is also 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 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/s .....

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