IDEA CELLULLAR LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Common issues of law are involved in the present proceedings as observed in the order passed by the co-ordinate bench of this Court on the earlier occasion. The learned counsel for the petitioners submits that the impugned orders passed by the respondent-revenue are contrary to the principles of law as laid down by the Supreme Court in the case of M/s. Canon India Private Limited Versus Commissioner of Customs,AIR 2021 SC 1699. Learned counsel for the parties would inform that there is a petition filed before the Supreme Court praying for review of the decision in Canon India Pvt. Ltd. Also there are subsequent events namely that by an order dtd. 2/5/2022 an amendment has been made by Finance Act 2022 in which it is alleged to overcome the effect of the decision of the Supreme Court in Canon India Pvt. Ltd. (supra). It is informed by Mr. Nankani, learned senior counsel for the petitioners that the said amendment is also subject matter of challenge in writ petition(s) filed before the Supreme Court which are stated to be pending before the Supreme Court. In this context, Mr. Nankani has drawn our attention to an order passed by the Supreme Court in Civil Appeal No(s). 6142 of 2019 ( Union of India & Ors. vs. Aspam Petrochem Pvt. Ltd .) dtd. 26/7/2022 which is an order on batch of civil appeals as also writ petitions filed under Article 32 of the Constitution of India, in which the 2022 amendment is stated to be subject matter of challenge. The Supreme Court having noted the order passed in Review Petition No. 400 of 2021 in the case of Commissioner of Customs vs. M/s. Canon India Pvt. Ltd . dtd. 19/5/2022, has adjourned the said proceedings awaiting the decision of the review petition.

(2.) In the aforesaid circumstances, in our opinion, the present petitions would be required to be adjudicated finally as agreed by the learned counsel for the parties. Hence Rule. Respondents waive service.

(3.) Interim order passed earlier shall continue to operate till the final decision of the petitions.