2025 (8) TMI 1574

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....onation of delay) in CUSAA 117/2025 CM APPL. 52547/2025 (for condonation of delay) in CUSAA 118/2025 2. These are applications for condonation of delay in filing the Customs Appeals before this Court. For the reasons stated in the applications, the delay is condoned. The applications are disposed of. CM APPL.52546/2025 (for exemption) in CUSAA 117/2025 CM APPL.52548/2025 (for exemption) in CUSAA 118/2025 3. Allowed, subject to all just exceptions. Applications are disposed of. CUSAA 117/2025 CUSAA 118/2025 4. These appeals challenge the impugned orders passed by the Customs Excise & Service Tax Appellate Tribunal (hereinafter "CESTAT") dated 3rd July, 2017 and 30th June, 2017 by which the CESTAT had remanded the matt....

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....ny challenge made to the maintainability of such show cause notices issued by this particular class of officers, on the ground of want of jurisdiction for not being the proper officer, which remain pending before various forums, shall now be dealt with in the following manner: a. Where the show cause notices issued under Section 28 of the Act, 1962 have been challenged before the High Courts directly by way of a writ petition, the respective High Court shall dispose of such writ petitions 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 be....