2025 (10) TMI 611

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....r. Adv., Mr. Mahesh Agarwal, Adv., Mr. Ankur Saigal, Adv., Mr. Alok Yadav, Adv., Mr. P.R. Renganath, Adv., Ms. Ameesha Malhotra, Adv., Mr. E.C. Agrawala, AOR, For the Respondent(s): Mr. S.D. Sanjay, A.S.G., Mr. Gurmeet Singh Makker, AOR, Mr. Udit Dedhiya, Adv., Mr. Khushal Kolwar, Adv., Mr. Atulesh Kumar, Adv., Ms. B. Sunita Rao, Adv., Ms. Prerna Dhal, Adv. ORDER PER 1. Having heard the learne....

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...., clearly demonstrating that there was no scope to prosecute the appellant company under Section 9(1) of the 1494 Act. 4. The reasoning of the High Court that the final order dated 11.09.2002 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi in relation to the very same issue did not come to the aid of the appellant company is incorrect, as that order squarely settled t....