9911796707
TMI Blog2024 (11) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... anules of various grades under Transferred Duty Free Import Authorisation Scheme/'DFIA Scheme' read with Notification No.40/2006-Customs dated 01.05.2006 regarding the imports which were cleared prior to 19.02.2009 - notification was issued in Notification No.17/2009-Cus dated 01.09.2009 amending Condition No.3 of the earlier notification and introducing Condition Nos.3A and 3B with retros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... answered in favour of the assessee. - Hon'ble Mr. Justice R. Suresh Kumar And Hon'ble Mr. Justice C. Saravanan For the Appellant : Mr. A.P. Srinivas Senior Standing Counsel For the Respondent : Mr. Joseph Prabakar COMMON JUDGMENT R. SURESH KUMAR, J. These appeals are against the order dated 11.03.2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai, by raising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, a notification was issued in Notification No.17/2009-Cus dated 01.09.2009 amending Condition No.3 of the earlier notification and introducing Condition Nos.3A and 3B. Further, by Section 93(1) of the Finance Act, 2009 the amendment was given retrospective effect with effect from 01.05.2006. 4. Only in that circumstances, several writ petitions had been filed before this Court challenging such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India has been followed by the Tribunal and accordingly the appeals filed pertaining to the period prior to 19.02.2009 were allowed and the appeals filed after the cut-off date ie., 19.02.2009 were deferred for hearing. That is the impact of the order impugned herein, as against which, the Revenue preferred these miscellaneous appeals on the afore stated questions of law. 7. It is to be noted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce with the impugned judgment is made. The Special Leave Petitions are, accordingly, dismissed leaving the question of law open. 9. Since the Special Leave Petitions filed against the judgment of this Court have been dismissed by order dated 11.04.2023, and as on date the prevailing law on this point would be Tarajyoth Polymers Ltd., -Vs- Union of India alone. Since that has been followed by the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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