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Bombay High Court

The Principal Commissioner Of Customs ... vs Om Freight Forwarders Pvt Ltd on 5 March, 2022

Author: N.J. Jamadar

Bench: K.R. Shriram, N.J. Jamadar

        Digitally
        signed by
        GAURI                                     1/4                       IA-734-2019.doc
GAURI   AMIT
AMIT    GAEKWAD
GAEKWAD Date:
        2022.03.07
        10:51:25              IN THE HIGH COURT OF JUDICATURE AT BOMBAY
        +0530
                                  ORDINARY ORIGINAL CIVIL JURISDICTION
                                  INTERIM APPLICATION NO.734 OF 2019
                                                  IN
                                    CUSTOMS APPEAL NO.43 OF 2019
             The Principal Commissioner of
             Customs (General)                    ....Applicant/Appellant
                       V/s.
             Vrundavan Exports                     ....Respondent
                                                 WITH
                                  INTERIM APPLICATION NO.1190 OF 2019
                                                  IN
                                 INCOME TAX APPEAL (L) NO.2597 OF 2019
             Jalal J. Sahai                  ....Applicant/Appellant
                       V/s.
             Union of India and Anr.        ....Respondents
                                                WITH
                                 INTERIM APPLICATION NO.1354 OF 2019
                                                 IN
                                   CUSTOMS APPEAL (L) NO.49 OF 2019
             Subhash Chandra Oberoi                     ....Applicant/Appellant
                       V/s.
             The Commissioner of Customs (Import) ....Respondent
                                             WITH
                            INTERIM APPLICATION NO.1513 OF 2019
                                              IN
                           INCOME TAX APPEAL (L) NO.2597 OF 2019
             Jalal J. Sahai                  ....Applicant/Appellant
                       V/s.
             Union of India and Anr.        ....Respondent
                                                WITH
                                 INTERIM APPLICATION NO.1688 OF 2019
                                                 IN
                                    CUSTOMS APPEAL NO.2 OF 2020
             The Principal Commissioner of
             Customs (General)                    ....Applicant/Appellant
                       V/s.
             Om Freight Forwarders Pvt. Ltd.      ....Respondent

             Gauri Gaekwad
                                    2/4                        IA-734-2019.doc




                                 WITH
                  INTERIM APPLICATION NO.1779 OF 2019
                                  IN
                 INCOME TAX APPEAL (L) NO.2596 OF 2019
Harry Inder Dhaul                         ....Applicant/Appellant
          V/s.
Pr. Commissioner of Income Tax - 12    ....Respondent
                                  WITH
                INTERIM APPLICATION NO.2136 OF 2019
                                    IN
                 INCOME TAX APPEAL NO.2509 OF 2018
Pr. Commissioner of Income Tax, Central - 3    ....Applicant/Appellant
          V/s.
V.R. Construction P. Ltd.                      ....Respondent
                                 WITH
                   INTERIM APPLICATION NO.89 OF 2020
                                  IN
                    INCOME TAX APPEAL NO.50 OF 2018
Commissioner of Income Tax, LTU     ....Applicant/Appellant
          V/s.
Reliance Industries Limited        ....Respondent
                                 WITH
                   INTERIM APPLICATION NO.90 OF 2020
                                  IN
                    INCOME TAX APPEAL NO.28 OF 2018
Commissioner of Income Tax, LTU     ....Applicant/Appellant
          V/s.
Reliance Industries Limited        ....Respondent
                                 WITH
                   INTERIM APPLICATION NO.91 OF 2020
                                  IN
                    INCOME TAX APPEAL NO.66 OF 2018
Commissioner of Income Tax, LTU     ....Applicant/Appellant
          V/s.
Reliance Industries Limited        ....Respondent
                                 WITH
                   INTERIM APPLICATION NO.167 OF 2020
                                   IN
                 INCOME TAX APPEAL (L) NO.2715 OF 2019
Gauri Gaekwad
                                    3/4                     IA-734-2019.doc




Piramal Glass Private Limited      ....Applicant/Appellant
          V/s.
The Assistant Commissioner of
Income Tax - 7(3)(2)               ....Respondent
                                 WITH
                   INTERIM APPLICATION NO.169 OF 2020
                                   IN
                 INCOME TAX APPEAL (L) NO.2717 OF 2019
Piramal Glass Private Limited      ....Applicant/Appellant
          V/s.
The Assistant Commissioner of
Income Tax - 7(3)(2)               ....Respondent
                                 WITH
                   INTERIM APPLICATION NO.171 OF 2020
                                   IN
                 INCOME TAX APPEAL (L) NO.2716 OF 2019
Piramal Glass Private Limited      ....Applicant/Appellant
          V/s.
The Assistant Commissioner of
Income Tax - 7(3)(2)               ....Respondent
                                 WITH
                   INTERIM APPLICATION NO.172 OF 2020
                                   IN
                 INCOME TAX APPEAL (L) NO.2718 OF 2019
Piramal Glass Private Limited      ....Applicant/Appellant
          V/s.
The Assistant Commissioner of
Income Tax - 7(3)(2)             ....Respondent
                               WITH
                INTERIM APPLICATION NO.2020 OF 2020
                                IN
         MAHARASHTRA VALUE ADDED TAX APPEAL (L) NO.10 OF 2019

Additional Commissioner of Sales
Tax, VAT III, Mumbai               ....Applicant/Appellant
          V/s.
M/s. Sanman Trade Impex Limited     ....Respondent
                                   ----


Gauri Gaekwad
                                        4/4                          IA-734-2019.doc




                                             CORAM : K.R. SHRIRAM &
                                                     N.J. JAMADAR, JJ.

(IN CHAMBER) DATED : 5th MARCH 2022 P.C. :

1 Suo motu called for speaking to the minutes. 2 In the order dated 25th February 2022 passed in above matters, in the cause title, the words "ORDINARY ORIGINAL APPELLATE JURISDICTION" to be corrected to read as "ORDINARY ORIGINAL CIVIL JURISDICTION".
3 Rest of the orders remain unaltered. Original orders to be corrected accordingly.

(N.J. JAMADAR, J.) (K.R. SHRIRAM, J.) Gauri Gaekwad