2026 (3) TMI 521

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....2021 - -<br>Customs<br>G.S. KULKARNI & AARTI SATHE, JJ. For the Petitioners: Mr. Devashish Trivedi (through V.C) with Mr. Sumit Raghani and Ms. Dikshita Pawar i/by Agrud Partners. For the Respondents: Mr. Ashutosh Mishra with Ms. Sangeeta Yadav, Mr. Umesh Gupta. P.C. 1. This petition under Article 226 of the Constitution of India is filed praying for the following reliefs : "a....

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....r (b) above." 2. By the judgment and order dated 26th October 2021, a co-ordinate Bench of this Court had allowed this petition vide order dated 26th October 2021 following the decision of the Supreme Court in M/s. Canon India Private Limited Vs. Commissioner of Customs 2021 (376) ELT 3 (SC). Mr. Trivedi, learned counsel for the Petitioners has submitted that the said judgment and order passed ....

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....on all issues which are involved, apart from the issue of jurisdiction considered by the Supreme Court in Commissioner of Customs Vs. M/s. Canon India Pvt .Ltd. 3. We have perused the said order dated 22nd January 2026 passed by the Supreme Court in Union of India and others Vs. ASPAM Petrochem Pvt. Ltd (supra) along with a batch of appeals, which included the Petitioners' appeal. 4. Mr. Tri....

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....same be considered on merits without an objection as to limitation. 5. We are accordingly inclined to accept the submissions of learned advocate for the Petitioners that the Petitioners be permitted to withdraw the petition with liberty to file an appeal before the Tribunal. We accordingly dispose of the petition in terms of the following order:- ORDER (i) This petition is allowed to be w....