2025 (11) TMI 714 - HC - Customs

Petition dismissed; no refund ordered as matter remains pending before adjudicating authority, parties told to mention pending matters

HC dismissed the petition and declined to direct refund of amounts, holding that because the appellants' matter remains pending before the Tribunal there ... Non-refunding the amounts due to the Petitioners on the ground of the pendency of Special Leave Petition - HELD THAT:- Since the Petitioners’ Appeal is pending before the Tribunal, there is no question of ordering restoration or revival. As noted in the order of 22 December 2023 the parties, which would include the Petitioners, would have to only mention the matters before the Tribunal so that the Tribunal can take up the mattes and dispose them of on merits after taking cognizance of the Hon’ble Supreme Court’s order in the Review Petition. Petition disposed off. The Gujarat High Court had held that 'the show cause notice issued to the Petitioners was quashed and set aside.' The Revenue resisted refunding amounts citing pendency of a Special Leave Petition; that Gujarat High Court judgment was subsequently set aside by the Hon'ble Supreme Court on review, which impacts the Petitioners' reliance on that judgment. The Tribunal, by order dated 22 December 2023, recorded that the Petitioners' Customs Appeal 'have merely been adjourned sine die,' and granted 'liberty... to mention those Appeals as and when the Hon'ble Supreme Court decides the Review Petition.' Because the Customs Appeal remains pending before the Tribunal, the court refused to order restoration or revival. Parties are granted liberty to mention the appeals before the Tribunal so it can 'take up the matters and dispose them of on merits after taking cognizance of the Hon'ble Supreme Court's order in the Review Petition.' No costs.