2023 (2) TMI 218

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Nisha Bagchi, Rajat Nair, Anmol Chandan & Adit Khorana, Advocates, for the Petitioner. Shri Tarun Gulati, Sr. Advocate and Kishore Kunal, AOR and Manish Rastogi & Ms. Kanak Grover, Advocates, for the Respondent. ORDER Taking note of the submissions made by learned counsel for the parties and the subsequent developments, including filing of the appeal before the Commissioner of Customs (A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n that regard. 3. Having said so, we are clearly of the view that now when Order-in-Original has been passed and an appeal challenging the same has been filed, the matter should be left open for examination by the appellate authority in accordance with law. For that matter, suffice would be to observe that none of the observations made in the order impugned or in the orders passed by this ....