2025 (9) TMI 1107

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.... 155/2025, - -<br>Customs<br>JUSTICE PRATHIBA M. SINGH AND JUSTICE SHAIL JAIN CUSAA 147/2025, CM APPL. 58119/2025 & CM APPL. 58120/2025, CUSAA 148/2025, CM APPL. 58132/2025 & CM APPL. 58133/2025, CUSAA 149/2025 & CM APPL. 58134/2025 & CM APPL. 58135/2025, CUSAA 150/2025, CM APPL. 58142/2025 & CM APPL. 58143/2025, CUSAA 151/2025, CM APPL. 58146/2025 & CM APPL. 58147/2025, CUSAA 152/2025, CM APPL. 58156/2025 & CM APPL. 58157/2025, CUSAA 153/2025, CM APPL. 58173/2025 & CM APPL. 58174/2025, CUSAA 154/2025, CM APPL. 58402/2025 & CM APPL. 58403/2025, CUSAA 155/2025, CM APPL. 58406/2025 & CM APPL. 58407/2025, CUSAA 156/2025, CM APPL. 58409/2025 & CM APPL. 58410/2025. For the Appellant Through: Mr. Yatharth Tripathi and Mr. Kunal Kapoor, Advs....

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...., CUSAA 149/2025, CUSAA 150/2025, CUSAA 151/2025, CUSAA 152/2025, CUSAA 153/2025, CUSAA 154/2025, CUSAA 155/2025 & CUSAA 156/2025 6. These appeals have been filed by the Appellants under Section 130 of the Customs Act, 1962, challenging the impugned orders passed by Customs Excise and Service Tax Appellate Tribunal (hereinafter 'CESTAT') dated 12th July, 2017, 13th July 2017 and 17th July 2017 by which the CESTAT had remanded the matters to the Adjudicating Authority to await the decision in Union of India & Ors. vs. Mangli Impex Limited, Special Leave Petition (C) No. 20453 of 2016. 7. Similar appeals have already been considered by this Court in a number of matters. The decision on 'proper officer' has now been rendered by the Supre....

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....se 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 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 notices impugned therein shall be restored for adjudication by the proper officer under Section 28. c. Where the orders-in-original passed by the adjud....

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.... to be adjudicated. Accordingly, the appeals would have to be heard by the CESTAT on merits. 9. Such a course of action has been adopted by this Court in several other appeals, including in Commissioner of Customs vs. Sanjay Sachdeva (CUSAA 173/2022), Commissioner of Customs vs. Rohit Kumar Chartered Engineer, (CUSAA 175/2022), Commissioner of Customs vs. Do Throng Hieu and Other, (CUSAA 176/2022) and various other appeals. 10. Accordingly, these appeals are allowed. The impugned orders are set aside. The respective appeals listed below are restored to their original positions before CESTAT. 11. The details of the said appeals are as under: CUSAA No. Impugned order date CESTAT Appeal No. CUSAA 147/2025 13th July 2017....