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Pratap Singh Gaekwad, Charanjit Singh Versus Commissioner of Customs (Import) , Nhava Sheva

2018 (1) TMI 497 - CESTAT MUMBAI

Appellate Jurisdiction - Held that: - It may be stated that when an appeal is admitted, order or judgment of lower court is in jeopardy and judgment of Apex Court shall bring the matter to finality as has been held by Apex Court in the case of Union .....

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t in the case of Mangali Impex [2016 (5) TMI 225 - DELHI HIGH COURT] - appeal allowed by way of remand. - C/00497, 00528/08 - A/91606-91607/2017 - Dated:- 16-11-2017 - Dr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member Shri Anil .....

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issued in this case by the DRI Officer having no jurisdiction under law to do so, following the decision in the case of Mangali Impex Vs. Union of India - 2016 (335) ELT 605 (Del.) by Hon ble High Court of Delhi. However, such decision is under chal .....

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cluding Principal Bench has remanded matters of above said jurisdiction issue to the original authority to pass appropriate order on the basis of the outcome of the Apex Court judgment. 3. Revenue although confirms above proposition, says that Hon bl .....

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ve held contrary to the aforesaid decision. 4. Learned DR says that the decision of the Hon ble High Court of Bombay in the case of Sunil Gupta vs. UOI has been affirmed by Apex Court as has been reported in 2017 (354) ELT A162 (SC). Perusal of the r .....

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cy of the matter in Apex Court in the case of Mangali Impex cited supra, Tribunal should go slow following the judgment of Hon ble Bombay High Court in the case of Titanor Components Ltd. Vs. Commissioner of Income Tax - 2009 (238) ELT 596 (Bom.) wit .....

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Apex Court, Tribunal being subordinate court it would be preferable to wait for Apex Court judgment. 5. It may be stated that when an appeal is admitted, order or judgment of lower court is in jeopardy and judgment of Apex Court shall bring the matt .....

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