JITEN M. SHAH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The question of law as involved in these petitions is stated to be covered by the decision of the Supreme Court in M/s. Canon India Private Limited Versus Commissioner of Customs,AIR 2021 SC 1699. In a group of matters before this Bench in Idea Cellullar Ltd. vs. The Union of India & Anr . (Writ Petition No.1204 OF 2018 & connected matters) this Court had passed orders on 6/6/2023, adjourning the proceedings awaiting the decision of the Supreme Court on the Review Petition filed against the said judgment of the Supreme Court, as also Writ Petition(s) filed assailing the amendment which was brought about by the Finance Act ,2022 stated to be brought to overcome the effect of the decision of the Supreme Court in M/s. Canon India Private Limited (supra). The said order of this Court reads thus:-

(2.) In the above circumstances, we adjourn the present proceedings sine die. Liberty to apply after the decision of the Supreme Court in the case of review proceedings in M/s. Canon India Private Limited (supra).