Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2023 (3) TMI 1562

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n orders - HELD THAT:- The said issue is covered by the decision of the Supreme Court in Canon India Private Limited v. Commissioner of Customs [2021 (3) TMI 384 - SUPREME COURT]. It is stated that the Act was subsequently amended by the Finance Act, 2022, which came into effect from 30.03.2022. In terms of Clause 97 of the said Act, various actions which would have been invalid in view of the decision of the Supreme Court in Canon India Private Limited v. Commissioner of Customs have been validated. The hearing of these batch of petitions is adjourned to 20.07.2023.
W. P. (C) 6821/2021 and CM APPL. 21478/2021, W. P. (C) 6842/2021 and CM APPL. 34893/2022 and CM APPL. 12343/2023, W. P. (C) 6850/2021 and CM APPL. 12354/2023, W. P. (C) 68 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... /2021 and CM APPL. 42249/2021, W. P. (C) 14392/2021, W. P. (C) 14625/2021 and CM APPL. 46091/2021, W. P. (C) 14915/2021, W. P. (C) 337/2022 and CM APPL. 947/2022, W. P. (C) 1290/2022 and CM APPL. 3760/2022, W. P. (C) 1698/2022, W. P. (C) 2069/2022 and CM APPL. 5955/2022, W. P. (C) 3185/2022 and CM Nos. 9263/2022 & 9264/2022, W. P. (C) 4121/2022 and CM APPL. 12286/2022, W. P. (C) 4453/2022 and CM APPL. 13290/2022, W. P. (C) 5768/2022, CUSAA 81/2019 and CM APPL. 7106/2019, CUSAA 83/2019 and CM APPL. 7737/2019, CUSAA 81/2022 and CM APPL. 30315/2022, CUSAA 82/2022 and CM APPL. 30316/2022, CUSAA 83/2022 and CM APPL. 30487/2022, CUSAA 84/2022 and CM APPL. 33652/2022, CUSAA 87/2022 and CM Nos. 33851/2022 & 33853/2022, W. P. (C) 13527/2019 and CM N .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. in item nos. 80, 81, 94. Mr. K. P. Singh, Ms. Ekta Kumari & Mr. Saurav Kumar, Advs. In item no. 83. Mr. Krishna Pratap Singh, Advs. For the Respondents : Mr. Rajesh Gupta & Mr. Anubhav Mehrotra, Advs. in item no. 4. Mr. Bharat Bhushan & Ms. Nidhi Gupta, Advs. in item no. 5. Mr. Harpreet Singh & Mr. Jatin Kumar Gaur, Advs. in item nos. 6, 13, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 32, 52, 53, 54, 82, 83 &85. Mr. Akshay Amritanshu, Mr. Ashutosh Jain, Mr. Samyak Jain & Mr. Divyansh Singh, Advs. in item no. 12. Mr. Karan Sachdev, Mr. Yogendra Aldak, Mr. Agrim Arora, Mr. Kunal Kapoor & Mr. Sumit Khadaria, Advs. in item nos. 12 to 17 & 38. Mr. Asheesh Jain, Mr. Gaurav Kumar & Ms. Ankita Kedia, Advs. in item nos. 14, 18, 32&103. Ms. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... adjudication orders. The said issue is covered by the decision of the Supreme Court in Canon India Private Limited v. Commissioner of Customs: 2021 SCC OnLine SC 200. It is stated that the Act was subsequently amended by the Finance Act, 2022, which came into effect from 30.03.2022. 2. In terms of Clause 97 of the said Act, various actions which would have been invalid in view of the decision of the Supreme Court in Canon India Private Limited v. Commissioner of Customs (supra) have been validated. It is pointed out that several writ petitions have been filed before the Supreme Court challenging the constitutional validity of the Finance Act, 2022 pursuant to the liberty granted by the Supreme Court in terms of the order dated 09.05.2022 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates