2022 (11) TMI 710

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....Sundresh For the Petitioner(s) : Mr. N. Venkataraman, ASG, Mr. Arijit Prasad, Sr. Adv., Mr. Mukesh Kumar Maroria, AOR, Mr. H.R.Rao, Adv. Ms. Aakansha Kaul, Adv. And Mr. V.C. Bharathi, Adv. For the Respondent(s) : Ms. Apeksha Mehta, Adv., Mr. Aditya Bhattacharya, Adv., Ms. Mounika Kasturi, Adv., Mr. Pranav Mundra, Adv. And Ms. Charanya Lakshmikumaran, AOR ORDER Delay condoned. Leave granted. ....

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....igh Court or before this Court is squarely covered by a recent decision of this Court in the case of M/s Asean Cableship Pte. Ltd. vs. The Commissioner of Customs [SLP (C) No. 2208 of 2022] decided on 15.03.2022. After considering the binding decision of this Court in the case of Commissioner of Customs vs. Motorola (India) Ltd. (2019) 9 SCC 563, it is observed in para 5 as under:- "... The ques....

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....s Court observed that the High Court was not justified in holding that the appeals were not maintainable under Section 130(1) of the Act but were tenable before the Supreme Court under Section 130Eof the Act." In the present case, the dispute also is with respect to breach of condition of notification which may ultimately lead to subsequent demand of duty or imposition, but that itself cannot be ....