TMI Blog2023 (1) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- This Court has, in a number of matters, dismissed the appeals filed by the Customs Authorities in view of the decision in Sony India Pvt. Ltd. v. Commissioner of Customs [ 2014 (4) TMI 870 - DELHI HIGH COURT] . In Commissioner of Customs v. S.R. Traders [ 2022 (4) TMI 1167 - DELHI HIGH COURT] , a Coordinate Bench of this Court has observed that decision in Sony India Pvt. Ltd. v. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue involved in the present appeal is similar to one that was involved in other petitions, including CUSAA 20/21 captioned Pr. Commissioner of Customs vs. Kunal Lalani, which was disposed of by a judgment dated 28.03.2022. 3. In view of the aforesaid submissions, a Co-ordinate Bench of this Court had set aside the impugned order and further directed that the directions passed in the judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner of Customs (Appeals), New Delhi. The learned Commissioner of Customs (Appeals), relying upon the judgment passed by this Court in Sony India Pvt. Ltd. v. Commissioner of Customs: 2014 (304) ELT 660, allowed the appeal filed by the respondent by order dated 18.10.2017. The appeal filed by the appellant challenging the order dated 18.10.2017 was dismissed by the learned CESTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fend against the decision of this Court in Sony India Pvt. Ltd. v. Commissioner of Customs (supra). However, the said petition was dismissed by the Supreme Court by an order dated 26.02.2016 on the ground of delay, but with the observation that the question of law was left open. 12. He also points out that the Bombay High Court in CMS Infosystem Ltd. v. Union of India: 2017 (349) ELT 236 (BOM) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
