CUSAA/1/2019 of PR. COMMISSIONER OF CUSTOMS (PREV.), Vs RAM MOHAN GULATI

$~17 & 18

* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ CUSAA 1/2019

PR. COMMISSIONER OF CUSTOMS (PREV.) ..... Appellant Through Mr. Harpreet Singh, Advocate

versus

RAM MOHAN GULATI

Through None

..... Respondent

AND

CUSAA 2/2019

PR. COMMISSIONER OF CUSTOMS (PREV.) ..... Appellant

Through Mr. Harpreet Singh, Advocate

versus

ANKUS GULATI

Through None

..... Respondent

CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH

O R R% 22.07.2019

CM Appl.No. 129 and 130/2019 (delay)

1. For the reasons stated in the applications, the delay of 350 days in filing

each of the appeals is condoned. The applications are disposed of.

CUSAA No. 1 and 2/2019

2. Notice was issued in these appeals on 7[th] January 2019 pursuant to which

CUSAA 1 and 2 of 2019 Page 1 of 3

counter affidavit has been filed in Cus. AA No. 2 of 2019. However, today despite pass over none appears for the Respondents.

3. These appeals are directed against the impugned order dated 9[th] June,

2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) disposing of Customs Appeal Nos. 670 and 733 /2009 in Final Order No. C/A/54078-54083/2017-CU[DB] filed by the Respondent by remanding the matter to the Original Adjudicating Authority to first decide the issue of jurisdiction after awaiting the judgment of the Supreme Court in the appeal filed by the Union of India against the judgment of this Court in Mangli Impex Ltd. v. Union of India (2016)335 ELT 605 (Del). In passing the said order the CESTAT followed the order passed by this Court in W.P. (C) 4438 of 2017 (BSNL v. Union of India).

4. Subsequently by two orders dated 20[th] November, 2017 passed in CUSAA No. 57/2017 (Vipul Overseas Pvt. Ltd. v. Commissioner of Customs) and 13[th] December, 2017 passed in CUSAA No. 67/2017 (Forech India Pvt. Ltd. v. Commissioner of Customs, ICD, TKD), this Court remanded, in similar circumstances, the appeals to the CESTAT for fresh decision on merits without taking into consideration the decision of this Court in Mangli Impex Limited v. Union of India (supra), since it had been stayed on 7[th] October 2016 by the Supreme Court in Union of India v. Mangli Impex Ltd. (2016) 339 ELT 49 (SC).

5. Accordingly, the impugned order dated 9[th] June, 2017 of the CESTAT is hereby set aside and Customs Appeals 670 and 733 /2009 are restored to the

CUSAA 1 and 2 of 2019 Page 2 of 3

file of the CESTAT for fresh disposal on merits without taking into consideration the decision of this Court in Mangli Impex Ltd. v. Union of India (supra). The CESTAT will proceed to decide the said appeal after ensuring service of notice upon the Respondent.

6. The appeals are disposed of in the above terms.

S. MURALIDHAR, J.

JULY 22, 2019 mw

TALWANT SINGH, J.

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