TMI Blog2019 (6) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... gwith the above two cases are placed for directions on 28th June 2019 at 3.00 p.m. for fixing a date for final disposal of the cases along with other similar cases pending in this Court. - CUSTOMS APPEAL NO.16 OF 2019 AND CUSTOMS APPEAL NO.17 OF 2019 AND CUSTOMS APPEAL NO.18 OF 2019 - - - Dated:- 17-6-2019 - M.S. SANKLECHA, AND M.S.SONAK, JJ. Mr. Prakash Shah a/w. Mr. Anil Badani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the interpretation put on the same by this Court in Sunil Gupta Vs. Union of India as reported in 2015 (315) E.L.T. 167 (Bom), wherein it has taken the view that the same is validating Act and would even apply to the notices issued under erstwhile Section 28 of the Act. Our attention was also invited to the decision of the Delhi High Court in Mangali Impex Ltd. vs. Union of India as repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition No. 2338 of 2016 was the attention of this Court invited to the decision of this Court in Sunil Gupta (supra). Thus, prima facie this issue involved stand concluded by the decision of this Court in Sunil Gupta (supra) which is binding upon us. 5] Therefore, this appeal alongwith the above two cases are placed for directions on 28th June 2019 at 3.00 p.m. for fixing a date for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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