2023 (8) TMI 1164

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.... 2023 WRIT PETITION (L) NO. 18453 OF 2023 WRIT PETITION (L) NO. 18480 OF 2023 WRIT PETITION(ST) NO. 15521 OF 2023 WRIT PETITION(ST) NO. 15566 OF 2023 WRIT PETITION(ST) NO. 15803 OF 2023 WRIT PETITION(ST) NO. 16265 OF 2023 WRIT PETITION(ST) NO. 16400 OF 2023 WRIT PETITION(ST) NO. 16441 OF 2023 WRIT PETITION(ST) NO. 16810 OF 2023 WRIT PETITION(ST) NO. 16821 OF 2023 WRIT PETITION(ST) NO. 17067 OF 2023 WRIT PETITION(ST) NO. 17075 OF 2023 WRIT PETITION(ST) NO. 18833 OF 2023 WRIT PETITION NO. 9130 OF 2023 WRIT PETITION NO. 7474 OF 2023 WRIT PETITION NO. 1772 OF 2022 WRIT PETITION NO. 8957 OF 2023 WRIT PETITION NO. 8961 OF 2023 WRIT PETITION NO. 9048 OF 2023 WRIT PETITION (ST) NO. 24871 OF 2021 WRIT PETITION NO. 8962 OF 2023 WRIT PETITION NO. 1773....

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..../2023, WP/8957/2023 aw IA/13622/2023, WP/8961/2023 aw IA/13710/2023, WP/8971/2023 aw IA/13627/2023, IA/13705/2023 aw WP(L)/24871/2021, IA/13712/2023 aw WP/8962/2023, IA/13722/2023 aw WP/1773/2022. Mr. Bharat Raichandani aw Mr Prathamesh Gargale i/b UBR Legal Advocates for Petitioner in WP(L)/15521/2023, WP(L)/15566/2023, WP(L)/15803/2023, WP(L)/16265/2023, WP(L)/16400/2023, WP(L)/16441/2023, WP(L)/16810/2023, WP(L)/16821/2023, WP(L)/17067/2023, WP(L)/17072/2023, WP(L)/18833/2023. Mr Prithwiraj Choudhuri aw Mr. Mangesh Avhale i/b Sabeena Mahadik for Petitioner in WP/9130/2023, WP(ST)/18847/2023, WP(ST)/18453/2023, WP(ST)/18480/2023. Mr. Anil Balani aw Ms. Prajusha Pawar i/b PDS Legal for Petitioner in WP(L)/9108/2023, WP(L)/9722/2023, WP(....

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....ed by the decision of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs AIR 2021 SC 1699. 2. We have heard learned counsel for the petitioners, who would bring to our notice an order dated 6 June 2023 passed by a coordinate Bench of the Court in Idea Cellular Ltd. Vs. The Union of India and Another and the subsequent orders passed in the proceedings of Viral Kanubhai Mehta Vs. The Union of India and Others. dated 26 June 2023 in Writ Petition No. 1570 of 2023, and order dated 11 July 2023 on a batch of petitions (Irfan Hajiosman Nursumar & other petitioners vs. Union of India & Ors) in Writ Petition No. 7473 of 2023 & other connected matters, to contend that all these petitions raised issues arising from the decision o....

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....n the said petitions. The said order reads thus: "1. Common issues of law are involved in the present proceedings as observed in the order passed by the coordinate bench of this Court on the earlier occasion. The learned counsel for the petitioners submits that the impugned orders passed by the respondent-revenue are contrary to 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 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 has been made by Finance Act 2022 ....