TaxTMI 
TaxTMI 
2025 (11) TMI 1225
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.... CM APPL. 70051/2025 (for exemption) 3. Allowed, subject to all just exceptions. Accordingly, the Application is disposed of. CUSAA 165/2025 4. The present appeal has been filed by the Appellant under Section 130 of the Customs Act, 1962 assailing two orders passed by Customs, Excise & Service Tax Appellate Tribunal (hereinafter, 'CESTAT') dated 29th January, 2025 and 22nd August, 2025 (hereinafter, 'impugned orders'). 5. A brief background of the Appellant's case is that four consignments of Polyester Knitted Fabrics were imported by Appellant in February/March, 2009. The concerned officials of Special Investigation and Intelligence Branch, Commissioner of Customs, ICD Tughlakabad, New Delhi (hereinafter, 'SIIB') had examined....
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.... of India 2016 SCC Online Del 2597. 12. The order dated 11th October, 2017 passed by the CESTAT was challenged by the Department and vide order dated 05th November, 2019, this Court directed as under: "6. Accordingly, following the order passed in the case of Vipul Overseas (supra), the impugned order dated 11.10.2017 passed by the CESTAT is quashed and set aside. Customs Appeal No. C/352/2010 is restored to its original position, for the CESTAT to dispose the same afresh, uninfluenced by the decision in the case of Mangli Impex (supra). 7. Before proceeding to decide the captioned appeal, the CESTAT shall ensure service of notice upon the respondent. 8. The present appeal is allowed and disposed of on the abov....
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....ispose 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 adjudicating authority under Section 28 have been challenged before the High Courts on the ground of maintainability due to lack of jurisdiction of the proper officer to ....
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....9th January, 2025 was passed. 16. The Appellant then sought recalling of the impugned order dated 29th January, 2025, however, the same was also rejected vide the impugned order dated 22nd August, 2025. In the said impugned order, the CESTAT also recorded that the Appellant failed to even file the written submissions. 17. The argument on behalf Mr. Prem Ranjan Kumar, ld. Counsel for the Appellant is two fold: (i) That an opportunity may be granted to the Appellant, before CESTAT, to enable him to make his submissions, so that CESTAT can consider the matter comprehensively on merits. (ii) That the written submissions were not filed, due to an inadvertent mistake by the Appellant. 18. The Court has considered the ma....