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2020 (3) TMI 105

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..... OTHERS VERSUS UNION OF INDIA AND OTHERS [ 2016 (5) TMI 225 - DELHI HIGH COURT] - HELD THAT:- This Court is of the opinion that an identical approach is necessary in this case. Accordingly, following the order in FORECH INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS INLAND, CONTAINER DEPOT, TUGHLAKABAD, NEW DELHI [ 2017 (12) TMI 984 - DELHI HIGH COURT] , this appeal is allowed and the CESTAT woul .....

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..... plication stands disposed of. C.M. No. 5402/2020 Issue notice. Learned counsel for the respondent accepts notice. For the reasons stated in the application, the delay of 3 days in refiling the appeal is condoned. The application stands disposed of. CUSAA 4/2020 Issue notice. Learned counsel for the respondent accepts notice. With consent, we have heard learned counsels .....

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..... No. 57 58 of 2017, dated 20.11.2017). Given that all these issues are pending for consideration before the Supreme Court, in another order [Forech India Pvt. Ltd. v. Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi (Cus. A.A. No. 67/2017 dated 13.12.2017)], this Court disposed of the appeals in the following terms: 3. 1t was recorded in the said order that the r .....

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..... the Tribunal would independently apply its mind on the question of jurisdiction. Having considered the submissions of the parties and also the material on record, this Court is of the opinion that an identical approach is necessary in this case. Accordingly, following the order in Forech India (supra), this appeal is allowed and the CESTAT would independently apply its mind to the questio .....

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