2023 (8) TMI 930

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....dav, Mr. Ashutosh Mishra ORDER P.C. 1. Heard Mr. Choudhari, learned counsel for the petitioner and Mr. Mishra, learned counsel for the respondents. 2. Learned counsel for the petitioner would submit that the issues as raised in the present petition and subject matter of the impugned order would stand covered by the decision of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Cust....

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.... the principles of law as laid down by the Supreme Court in the case of M/s. Canon India Private Limited Versus Commissioner of Customs AIR 2021 SC 1699 Learned counsel for the parties would inform that there is a petition filed before the Supreme Court praying for review of the decision in Canon India Pvt. Ltd. Also there are subsequent events namely that by an order dated 2 May 2022 an amendment....

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....e Court having noted the order passed in Review Petition No. 400 of 2021 in the case of Commissioner of Customs vs. M/s. Canon India Pvt. Ltd. dated 19 May, 2022, has adjourned the said proceedings awaiting the decision of the review petition. 2. In the aforesaid circumstances, in our opinion, the present petitions would be required to be adjudicated finally as agreed by the learned counsel for ....