2024 (5) TMI 578

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.... Suhani Mathur & Mr. Jatin Kumar Gaur, Advocates. For the Respondent: None. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) CUSAA 21/2023 & CM APPL. 14453/2023 (delay of 1910 days) CUSAA 24/2023 & CM APPL. 14459/2023 (delay of 1904 days) 1. These appeals raise a question which has been subject matter of several petitions and in identical circumstances, the cases have been remitted to the Customs ....

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....nts even today. Respondents are accordingly proceeded ex-parte. 5. These appeals impugned the final orders dated 09.06.2017 and 15.06.2017 respectively. 6. Learned counsel for the appellants state that the question of law involved in the present case stands decided by a Coordinate Bench of this court in Vipul Overseas Pvt. Ltd v. Commissioner of Customs & Ors.: CUSAA No. 57/2017, decided on 20.1....

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....ied and further directing the CESTAT to decide the appeals on merit, including the question of jurisdiction, uninfluenced by the decision of this case of Mangali Impex Ltd (Supra), as the operation in the said order has been stayed by the Supreme Court. 9. It is also pointed out that the delay in filing the appeals has been condoned in all the cases as well. 10. In view of the above, we consider....