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2025 (2) TMI 858

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..... pondent : Mr. N. Viswanathan ORDER DR. G.JAYACHANDRAN, J. AND R.POORNIMA, J. For the alleged evasion of duty by undervaluation, the Director of Revenue Intelligence has issued a show cause notice to the respondent on 13.12.2004. Pursuant to that, the Commissioner of Customs, Tuticorin, has passed the order in original on 26.04.2006. Subsequently, the Commissioner of Customs & Central Excise (Ap .....

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..... reme Court decision in the case of Mangli Impex and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained." Being aggrieved by the same, the present Civil Miscellaneous Appeal was laid before this Court. 2. When the matter is taken up for hearing for consideration by this Court today, it is brought to .....

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..... this Court for consideration. 3. In view of the above facts, the Customs Department is permitted to withdraw the appeal and proceed with the adjudication as per the Orders of the Hon'ble Supreme Court in Review Application petition No.400/21 filed by the Commissioner of Customs vs. Canon India Private Limited (Mangli Impex Case). Accordingly, this civil miscellaneous appeal is dismissed as w .....

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