Court stays impugned order pending Supreme Court decision, granting relief to parties and allowing vacation request.

The Court admitted the petitions and stayed the impugned order pending a decision by the Supreme Court, citing similarities to previous decisions. The interim order will remain in effect until the final decision, with parties allowed to seek further action post-Supreme Court proceedings. The Court noted similarities with previous cases and granted similar relief by staying the impugned order, with respondents permitted to seek vacation based on the pending Supreme Court decision.

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Issues involved:
The issues raised in the present petitions and subject matter of the impugned order are considered in light of a decision of the Supreme Court and a previous order of the Bombay High Court.

Issue 1:
The petitioners argue that the issues raised in the petitions are covered by the decision of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs AIR 2021 SC 1699.

- The petitioners claim that the issues are similar to those considered in a previous order by a co-ordinate Bench of the Bombay High Court in Idea Cellular Ltd. vs. The Union of India & Anr.
- The Court decides to admit the petition and stay the impugned order as the principal issue is pending before the Supreme Court.
- The interim order is to continue until the final decision of the pending petitions, with liberty given to parties to move the Court after the Supreme Court proceedings are concluded.

Issue 2:
The Court notes that the issues in the present proceedings are not different from those considered in the cases of Idea Cellular Ltd. and Viral Kanubhai Mehta. Therefore, similar orders are passed in the present proceedings.

- The impugned order is stayed as an ad-interim relief, with the respondents having the liberty to apply for vacating the order based on the decision of the Supreme Court in the pending Review/Writ Petition in the case of Canon India Pvt. Ltd.

This summary highlights the key points of the judgment, including the references to previous decisions and the actions taken by the Court regarding the impugned order and the pending Supreme Court proceedings.

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