2025 (4) TMI 708

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....& CMAPPL. 3480/2020 - -<br>Customs<br>JUSTICE PRATHIBA M. SINGH AND JUSTICE RAJNEESH KUMAR GUPTA For the Petitioner Through: Mr. Ashish Patil, Adv. for Ms. Akriti Mathur, Adv. (Mob:9881144922) For the Respondent Through: Mr. Aditya Singla, SSC with Ms. Arya Soren & Mr. Siddarth Saxena, Advs. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. These pre....

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....eview Petition (Civil) No. 400/2021 titled &#39;Commissioner of Customs v. M/s Canon India Private Limited', (hereinafter, 'Canon-II'). 5. In Canon-II, the following findings have been rendered by the Supreme Court: "168.In view of the aforesaid discussion, we conclude that: [...] (vi) Subject to the observations made in this judgment, the officers of Directorate of Revenue In....

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....ions in accordance with the observations made in this judgment and restore such notices for adjudication by the proper officer under Section 28. b. Where the writ petitions have been disposed of by the respective High Court and appeals have been preferred against such orders which are pending before this Court, they shall be disposed of in accordance with this decision and the show cause ....

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....the respective assessee to prefer appropriate appeals before the CESTAT. e. Where the orders of CESTAT have been challenged before this Court or the respective High Court on the ground of maintainability due to lack of jurisdiction of the proper officer to issue show cause notices, this Court or the respective High Court shall dispose of such appeals or writ petitions in accordance with t....