ADITYA INTERNATIONAL LTD. Vs. COMMISSIONER OF CUSTOMS (PORT)

JUDGEMENT

(1.) Having heard the learned advocates for the parties and upon perusing the instant writ petition, it appears from the submission made on behalf of the petitioner that the issue sought to be raised in the writ petition is squarely covered by the observations made by the Supreme Court in the judgment and order dated 26th March, 2015, rendered in Civil Appeal No. 9440 of 2003 (M/s. SRF Ltd. vs. Commissioner of Customs, Chennai) and Civil Appeal No. 1623 of 2009 (M/s. ITC Ltd. vs. Commissioner of Customs (Import & General), New Delhi).

(2.) The learned advocate representing the Customs authorities, however, submits that the Department has preferred a Review against the aforesaid judgment and order of the Supreme Court. Therefore, the judgment and order of the Supreme Court cannot be said to have reached its finality. He also submits that the facts of the instant case are quite distinguishable from the case before the Supreme Court.

(3.) This Court, however, is not willing to accept such submission advanced on behalf of the Customs authorities for the simple reason that until and unless the judgment and order dated 26th March, 2015, rendered by the Supreme Court in the two Civil Appeals referred above, stands recalled or modified or varied in Review, the said judgment and order dated 26th March, 2015 has reached its finality and is binding in nature.