IRFAN HAJIOSMAN NURSUMAR Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the petitioners and learned counsel for the respondents.

(2.) At the outset, learned counsel for the petitioners would submit that the issues as raised in the present petitions 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 Customs1 .

(3.) Our attention is also drawn to an order dtd. 26/6/2023 passed by this Court in the proceedings of Writ Petition No. 1570 of 2023 (Viral Kanubhai Mehta Vs. Union of India & Ors.), wherein similar issue was involved, the Court considering an order passed by a co-ordinate Bench of this Court in Idea Cellular Ltd. Vs. The Union of India & Anr.,AIR 2021 SC 1699. passed the following order:-