High Court admits petition aligning with legal precedents, stays impugned order pending Supreme Court, allows respondents to request vacation. Parties directed to complete pleadings, liberty to move post Supreme Court decision.

The High Court admitted the petition due to alignment with legal precedents and pending proceedings before the Supreme Court. The impugned order was stayed as an ad-interim relief, with the option for respondents to request its vacation if needed or after the Supreme Court's decision. Parties were directed to complete pleadings on the petitions, with liberty granted to move the Court post the Supreme Court's decision.

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Issues involved:
The issues raised in the present petition are covered by a decision of the Supreme Court and involve similar issues as discussed in a previous order of a co-ordinate Bench of the High Court.

Details of the Judgment:

Issue 1 - Application of Legal Precedents:
The petitioner's counsel argued that the issues raised in the petition align with the decision of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs AIR 2021 SC 1699. Reference was also made to an order by a co-ordinate Bench of the High Court in Idea Cellular Ltd. Vs. The Union of India & Anr., where similar issues were considered. The Court acknowledged the common legal issues and the pending proceedings before the Supreme Court, leading to the admission of the petition and the continuation of the ad-interim order.

Issue 2 - Adjudication and Interim Relief:
Considering the similarities with the issues discussed in a previous order, the Court decided to admit the petition. An ad-interim relief was granted by staying the impugned order, with the provision for respondents to seek vacating the order if deemed necessary, or after the Supreme Court's decision in the pending Review/Writ Petition related to Canon India Pvt. Ltd.

In conclusion, the High Court admitted the petition due to the alignment with legal precedents and pending proceedings before the Supreme Court. The impugned order was stayed as an ad-interim relief, with the option for respondents to request its vacation if needed or after the Supreme Court's decision. The parties were directed to complete the pleadings on the petitions, and liberty was granted to move the Court post the Supreme Court's decision.

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