COMMISSIONER OF CUSTOMS (PREV.) Vs. SUSHANT AGRAWAL

JUDGEMENT

(1.) Present appeal has been filed under Section 130 of the Customs Act, 1962 challenging the final order No.C/A/54316/2017-CU(DB) dated 22nd June, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Customs Appeal No.C/251/2012.

(2.) Learned counsel for appellant states that by virtue of the impugned order the Tribunal has remanded the case to the original adjudicating authority to decide the issue of jurisdiction after awaiting the judgment of the Supreme Court in Mangli Impex Limited v. Union of India, 2016 (335) ELT 605 (Del).

(3.) He states that this Court in CUSAA No.57/2017 Vipul Overseas Pvt. Ltd. v. Commissioner of Customs and Ors., has set aside a similar remand order passed by the Tribunal with a direction to the Tribunal to decide the issue on merits without taking into consideration the decision in the case of Mangli Impex (supra), which has been stayed by the Supreme Court.