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TMI Blog2024 (8) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... of Revenue Intelligence under Section 28 read with Section 124 of the Customs Act, 1962, and an order passed on such show cause notices issued to the petitioners, would stand covered by the decision of the Supreme Court in Canon India Private Limited v. Commissioner of Customs [AIR 2021 SC 1699]. He submits that the impugned orders passed on such show cause notices are thus rendered illegal and without jurisdiction, considering the law as laid down in such decision by the Supreme Court. 3. In such context Mr. Pathak has drawn our attention to the order passed by this Court in the case of Heranba Industries Ltd. v. Union of India & Ors. [Writ Petition No. 10774 of 2023, order dated 11-9-2023] as also the orders passed by this Court in a bat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitions. 3. The aforesaid contention of the Petitioner is not disputed by the Counsel for the Respondent. 4. We may note that in our order passed on the proceedings of Idea Cellular Ltd. (supra), it is noted that there is a review petition arising out of the decision of the Supreme Court in Canon India Private Limited (supra), which is pending before the Supreme Court. Also subsequently, an amendment was brought by the Finance Act, 2022 which is also a subject matter pending before the Supreme Court. 5. In such view of the matter, following order was passed in the case of Idea Cellular Ltd. v. Union of India : 1. Common issues of law are involved in the present proceedings as observed in the order passed by the co-ordinate benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, has adjourned the said proceedings awaiting the decision of the review petition. 2. In the aforesaid circumstances, in our opinion, the present petitions would be required to be adjudicated finally as agreed by the Learned Counsel for the parties. Hence Rule. Respondents waive service. 3. Interim order passed earlier shall continue to operate till the final decision of the petitions. 4. Liberty to the parties to move the Court after the proceedings decided by the Supreme Court. 5. In the meantime, the parties are directed to complete the pleadings on the petitions. 6. Learned Counsel for the Petitioner and the Respondent are ad-idem that as on similar issues proceedings are already admitted by this Court which are pending befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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