2023 (1) TMI 1251 - SCH - Customs

Seeking grant of bail - Smuggling of iphones - bail was granted by the High Court 2022 (12) TMI 1114 - BOMBAY HIGH COURT - Seeking permission for withdrawal of SLP - HELD THAT - The special leave petition stands dismissed as withdrawn. Seeking grant of bail - creation of fake firms for availing and passing of fake/ ineligible Input Tax Credit (ITC) to facilitate existing beneficiary firms - HC 2023 (2) TMI 978 - RAJASTHAN HIGH COURT held that Taking into consideration the investigation and evidence so collected the trial will take considerable time and it may happen if denied bail the judicial custody be prolonged beyond the statutory period of punishment which is for five years - HELD THAT - Interference with the impugned judgment not required - SLP dismissed. Seeking provisional release of the seized goods - to whom / any person - iPhones - Respondent s ownership of such goods itself is seriously disputed - contravention of Section 110 A of the Customs Act 1962 - HC 2022 (9) TMI 447 - BOMBAY HIGH COURT held that the Tribunal has in fact committed an error in importing the definition of an importer as defined under Section 2(26) of the Act and reading the same in Section 110A of the Act - HELD THAT - Application seeking exemption from filing C/C of the impugned judgment is allowed - Issue notice returnable in four weeks.

Summary

Issues involved:
1. Withdrawal of a special leave petition (criminal) and seeking modification before the High Court.
2. Dismissal of a special leave petition (criminal) with permission to file a petition.
3. Condonation of delay and exemption from filing the impugned judgment in a special leave petition (civil).

Issue 1: Withdrawal of special leave petition (criminal) and seeking modification before the High Court

The counsel for the petitioner sought to withdraw the special leave petition and mentioned that any modification required would be sought before the High Court where the petitioner had appeared before. Consequently, the special leave petition was dismissed as withdrawn, and any pending applications were disposed of.

Issue 2: Dismissal of special leave petition (criminal) with permission to file a petition

In another case, the court granted permission to file a petition but decided not to interfere with the impugned judgment. As a result, the special leave petition was dismissed, and any pending applications were disposed of.

Issue 3: Condonation of delay and exemption from filing impugned judgment in a special leave petition (civil)

The delay in filing the special leave petition was condoned, and the application seeking exemption from filing a certified copy of the impugned judgment was allowed. The court issued a notice returnable in four weeks and ordered that the remaining lots, which were not auctioned, should not be auctioned in the meantime.

This judgment from the Supreme Court of India involved various special leave petitions (criminal and civil) addressing different issues such as withdrawal, dismissal, permission to file petitions, condonation of delay, and exemption from filing the impugned judgment. Each case was dealt with based on its specific circumstances, resulting in the dismissal of some petitions, granting permission in others, and providing necessary directions regarding pending applications and auction procedures.