VIRAL KANUBHAI MEHTA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. Choudhari, learned counsel for the petitioner and Mr. Mishra, learned counsel for the respondents.

(2.) Learned counsel for the petitioner would submit that the issues as raised in the present petition and subject matter of the impugned order would stand covered by the decision of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs,AIR 2021 SC 1699. He has also drawn our attention to an order dtd. 6/6/2023 passed by a co-ordinate Bench of this Court in Idea Cellular Ltd. Vs. The Union of India & Anr. and other Petitions, to which one of us (G.S. Kulkarni, J.) was a member, in which considering similar issues, the Court made observations in regard to the pending proceedings before the Supreme Court while admitting the petitions and continuing the ad-interim order which was passed in the said petitions. The said order reads thus:

(3.) In our opinion, as the principal issue is subjudice before the Supreme Court as noted in the order dtd. 6/6/2023 passed in Idea Cellular Ltd. (supra), we are of the opinion that this petition also needs to be admitted. Hence, Rule. Respondent waives service.