2024 (1) TMI 1024

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..... Respondent No. 2 : Mr. Jitendra Mishra with Ms. Sangeeta Yadav. P.C.: 1. We have heard Mr. Sridharan, learned counsel for the petitioner, Mr. Adik for Commissioner of Customs Nhava Sheva and Mr. Mishra for respondent no. 2. 2. At the outset, Mr. Sridharan would submit that the issue in the present proceedings would stand covered by the decision of the Supreme Court in Canon India Pvt. Ltd. Vs .....

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..... ich has remained to be adjudicated for a period of almost more than 11 years. In this context, we also need to bear in mind the decision of this Court in Coventry Estates Pvt. Ltd. Vs. The Joint Commissioner CGST and Central Excise and Anr. For such reason, we are not inclined to follow the course of action as adopted in Laxmi Organic Industries Ltd. Vs. Union of India & Ors. Writ Petition No. 133 .....

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..... f India & Ors. Writ Petition (L.) No. 33946 of 2023, Millennium Acro Dynamics Pvt. Ltd. Vs. Union of India & Ors. Writ Petition No. 312 of 2024, Titan Sea & Air Pvt. Ltd. & Anr. Vs. The Commissioner of Customs & Ors. Writ Petition No. 15876 of 2023 and Feroz Kasam Penwala Vs. The Union of India & Ors. Writ Petition No. 12045 of 2023 @ WPL No. 17660 of 2023. 5. Hence, the following order: ORDER .....

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