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of The HC dismissed the petitions as not pressed after counsel for the Petitioners informed the Court that CESTAT has held Section 134 of the Finance Act, 2023 was not notified under Section 1(2)(b) and hence the amendments to Sections 9, 9A and 9C of the Customs Tariff Act, 1975 have not come into effect, rendering the appeal maintainable before CESTAT; the Respondent did not contest that position. The Court recorded that the Petitioners may seek revival of the petitions if the legal position changes and accordingly disposed of the proceedings.
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