2023 (11) TMI 627 - SCH - Customs

Supreme Court forms Committee for case resolution; appeals resolved per June 2021 report recommendations.

Commissioner Of Customs (General) New Delhi Versus Air India Limited

Commissioner Of Customs (General) New Delhi Versus Air India Limited - 2024 (387) E.L.T. 4 (SC) Issues involved: Delay condonation, constitution of Committee, dispute resolution, disposal of appeals.Delay Condonation: The Supreme Court condoned the delay and proceeded with the case. The order dated 15th October, 2020 directed the constitution of a Committee comprising the Secretary (Revenue), the Commissioner of Customs, and the Chairman and Managing Director of the respondent-Air India Limited to provide findings, observations, and recommendations on resolving the dispute. A report signed by all Committee members on 3rd June, 2021 was submitted.Constitution of Committee: The Committee, as directed by the Court, submitted its report on 3rd June, 2021. The report was signed by all members of the Committee, and it was agreed by the counsel representing the parties that the appeals should be disposed of in accordance with the Minutes of the Meeting dated 3rd June, 2021.Dispute Resolution: The learned counsel for both parties unanimously agreed that the appeals should be resolved based on the content of the Minutes of the Meeting dated 3rd June, 2021. Consequently, the appeals were disposed of by directing the parties to adhere to the decisions and recommendations outlined in the said Minutes.Disposal of Appeals: The Supreme Court, after considering the report of the Committee and the agreement of the parties, directed the disposal of the appeals by instructing the parties to comply with the directives outlined in the Minutes of the Meeting dated 3rd June, 2021, which was prepared by the Committee constituted as per the Court's order dated 15th October, 2020.