Bombay High Court
Alphard Maitime Pvt. Ltd Thr. ... vs Union Of India And Ors on 6 June, 2023
Author: G. S. Kulkarni
Bench: G. S. Kulkarni
3-wp [email protected] Prajakta Vartak IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1204 OF 2018 Idea Cellullar Ltd. ..Petitioner Vs. The Union of India & Anr. ..Respondents WITH WRIT PETITION NO. 400 OF 2023 Ingram Micro India Pvt. Ltd. ..Petitioner Vs. The Union of India ..Respondent WITH WRIT PETITION NO. 545 OF 2022 GE T and D India Ltd. & Ors. ..Petitioners Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION (L.) NO. 2239 OF 2023 S. Kushalchand and Company ..Petitioner Vs. The Union of India ..Respondent WITH WRIT PETITION (L.) NO. 2500 OF 2023 Global Exim ..Petitioner Vs. The Union of India ..Respondent WITH WRIT PETITION (L.) NO. 3568 OF 2023 Jinesh T. Vikam ..Petitioner Page 1 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION (L.) NO. 3593 OF 2023 Chandresh G. Patel ..Petitioner Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION (L.) NO. 3595 OF 2023 Vijay G. Patel ..Petitioner Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION NO. 2890 OF 2021 Metal Port ..Petitioner Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION NO. 2807 OF 2021 Afzal Jaffer Khan ..Petitioner Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION NO. 1541 OF 2019 WITH INTERIM APPLICATION (L.) NO. 5700 OF 2020 with INTERIM APPLICATION (L.) NO. 28288 OF 2020 Viral Kanubhai Mehta ..Petitioner Vs. The Union of India & Ors. ..Respondents Page 2 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] WITH WRIT PETITION NO. 3243 OF 2021 Chemtrocil Yarns ..Petitioner Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION NO. 2726 OF 2021 WITH INTERIM APPLICATION (L.) NO. 18987 OF 2022 Pradeepkumar J. Jhaveri ..Petitioner Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION NO. 2413 OF 2021 WITH INTERIM APPLICATION (L.) NO. 19152 OF 2022 Pradeep Kumar J. Jhaveri ..Petitioner Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION NO. 2254 OF 2021 WITH INTERIM APPLICATION (L.) NO. 19012 OF 2022 Pradeep Kumar J. Jhaveri ..Petitioner Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION NO. 2256 OF 2021 WITH INTERIM APPLICATION (L.) NO. 19167 OF 2022 Pradeep Kumar J. Jhaveri ..Petitioner Vs. The Union of India & Ors. ..Respondents Page 3 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] WITH WRIT PETITION NO. 2409 OF 2021 WITH INTERIM APPLICATION (L.) NO. 19836 OF 2022 Pradeep Kumar J. Jhaveri ..Petitioner Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION NO. 2790 OF 2021 A. Gunasekaran ..Petitioner Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION NO. 1272 OF 2021 Satish Ganatra & Anr. ..Petitioners Vs. Additional Director, Directorate of Revenue Intelligence Mumbai Zonal Unit & Anr. ..Respondents WITH WRIT PETITION NO. 1276 OF 2021 Satish Ganatra & Anr. ..Petitioners Vs. Additional Director, Directorate of Revenue Intelligence Mumbai Zonal Unit & Anr. ..Respondents WITH WRIT PETITION NO. 1279 OF 2021 Satish Ganatra & Anr. ..Petitioners Vs. Additional Director, Directorate of Revenue Intelligence Mumbai Zonal Unit & Anr. ..Respondents Page 4 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] WITH WRIT PETITION NO. 1410 OF 2021 Satish Ganatra & Anr. ..Petitioners Vs. Additional Director, Directorate of Revenue Intelligence Mumbai Zonal Unit & Anr. ..Respondents WITH WRIT PETITION NO. 2761 OF 2021 WITH INTERIM APPLICATION NO. 3844 OF 2022 KBN General Trading Company & Ors. ..Petitioners Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION NO. 4351 OF 2022 Kapil Jadhav ..Petitioner Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION NO. 3710 OF 2021 WITH INTERIM APPLICATION (L.) NO. 19160 OF 2022 Micronizing India LLP ..Petitioner Vs. The Union of India & Ors. ..Respondents WITH WRIT PETITION NO. 4755 OF 2022 Pankaj Haribhai Valia ..Petitioner Vs. The Union of India & Ors. ..Respondents Page 5 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] WITH WRIT PETITION (L.) NO. 38114 OF 2022 Amit Gala ..Petitioner Vs. The Union of India ..Respondents AND Writ Petition NO. 5484 OF 2022 Jayant Shantilal Mirani ...Petitioner Versus The Union Of India Thr Secretary Ministry Of Revenue And Finance And Ors ...Respondents WITH Writ Petition(ST) NO. 1428 OF 2020 Komal International And Anr ...Petitioners Versus The Union Of India And Anr ...Respondents WITH Writ Petition NO. 3215 OF 2020 Sunder International And Anr ...Petitioners Versus The Union Of India And Anr ...Respondents WITH Writ Petition(ST) NO. 1430 OF 2020 Moti International And Anr ...Petitioners Versus The Union Of India And Anr ...Respondents Page 6 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] WITH Writ Petition NO. 2092 OF 2022 Hindasia Foods ...Petitioner Versus Union Of India And Ors ...Respondents WITH Writ Petition NO. 819 OF 2021 Jayant Agro Organics Limited ...Petitioner Versus The Union Of India Through Its Secretary Dept. Of Revenue And Ors. ...Respondents WITH Writ Petition NO. 4606 OF 2022 Mohammed Ather ...Petitioner Versus Union Of India Thr. Dept. Of Revenue Intelligence And Anr ...Respondents WITH Writ Petition NO. 4555 OF 2022 Khalil Mohammed Abrahani ...Petitioner Versus Union Of India And Ors ...Respondents WITH Writ Petition NO. 4495 OF 2022 Siraj Yusuf Darbar ...Petitioner Versus Union Of India And Ors ...Respondents WITH Writ Petition NO. 4549 OF 2022 Khalil Mohammed Abrahani ...Petitioner Versus Page 7 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] Union Of India And Ors ...Respondents WITH Writ Petition NO. 4547 OF 2022 Siraj Yusuf Darbar ...Petitioner Versus Union Bank Of India And Ors ...Respondents WITH Writ Petition NO. 511 OF 2022 Ipt Steel And Ors ...Petitioners Versus The Union Of India, Thru Secretary Ministry Of Finance And Ors ...Respondents WITH Writ Petition NO. 6206 OF 2022 Directorate Of Purchase And Stores Through Its Director ...Petitioner Versus Union Of India Thou The Secretary Ministry Of Finance ...Respondents WITH Writ Petition NO. 2078 OF 2021 Sunil J Patel ...Petitioner Versus Union Of Inida Thr. Secretary Ministry Of Law And Justice Dept. And Ors ...Respondents WITH Writ Petition NO. 2096 OF 2021 Sunil J Patel ...Petitioner Versus Union of India Thr. Secretary And Ors ...Respondents Page 8 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] WITH Writ Petition NO. 13545 OF 2022 Vraj Construction Co And Anr ...Petitioners Versus Union Of India Thr. Secretary Ministry Of Law And Justice Dept. And Ors ...Respondents WITH Writ Petition NO. 6771 OF 2022 Baani Technology Services Pvt. Ltd. ...Petitioner Versus The Intelligence Officer And Ors ...Respondents WITH Writ Petition NO. 1431 OF 2022 WITH INTERIM APPLICATION (ST.) NO. 14827 OF 2022 Tanman Jewels Pvt. Ltd. And Ors ...Petitioners Versus Union Of India (through The Secretary) Ministry Of Law And Justice Dept. Of Legal Affairs And Ors ...Respondents WITH Writ Petition NO. 1435 OF 2022 WITH INTERIM APPLICATION (ST.) NO. 14825 OF 2022 Antique Exim Pvt Ltd And Ors ...Petitioners Versus Union Of India Ministri Of Law And Justice ...Respondents WITH Writ Petition NO. 1894 OF 2022 WITH INTERIM APPLICATION (ST.) NO. 12742 OF 2022 Twenty First Century Iron And Steel Ltd. ...Petitioner Versus Page 9 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] Union Of India And Ors ...Respondents WITH Writ Petition NO. 510 OF 2022 Industrial Pipes And Tubes And Anr ...Petitioners Versus The Union Of India Through Secretary Ministry Of Finance Department Of Revenue And Anr ...Respondents WITH Writ Petition NO. 2096 OF 2022 WITH INTERIM APPLICATION (ST.) NO. 14656 OF 2022 Vijen Girischandra Jhaveri ...Petitioner Versus Union Of India ( Through The Secretary) And Ors ...Respondents Brijesh Pathak WITH Writ Petition NO. 5022 OF 2021 WITH INTERIM APPLICATION (ST.) NO. 14559 OF 2022 Haitian Huayuan Machinery (India) Pvt Ltd ...Petitioner Versus Union Of India And Ors ...Respondents WITH Writ Petition NO. 5060 OF 2021 Santosh Pandurang Patil ...Petitioner Versus Union Of India And Ors ...Respondents WITH Writ Petition NO. 5016 OF 2021 M/s. Sambhav Rocks Inida Private Limited Page 10 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] Thr. Managing Director And Anr ...Petitioners Versus Additional Director General ...Respondent WITH Writ Petition NO. 4553 OF 2022 Mohammed Farooque Mohammed Hanif Shaikh ...Petitioner Versus Union Of India And Anr ...Respondents WITH Writ Petition NO. 5481 OF 2021 Mohammed Farooque Mohammed Hanif Shaikh ...Petitioner Versus Union Of India Thr. Dept. Of Revenue And Ors ...Respondents WITH Writ Petition NO. 5533 OF 2021 WITH INTERIM APPLICATION (ST.) NO. 15617 OF 2022 Alphard Maitime Pvt. Ltd Thr. Representative Sanjay Kumar ...Petitioner Versus Union Of India And Ors ...Respondents WITH Writ Petition NO. 6548 OF 2021 Kaka Carpets And Anr ...Petitioner(s) Versus Union Of India And Anr ...Respondent(s) WITH Writ Petition NO. 8101 OF 2021 M/s. Nafia Collection Thr. Proprietor ...Petitioner(s) Versus Union Of India Thr. Secretary Ministry Of Law And Justice And Ors ...Respondent(s) Page 11 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] WITH Writ Petition NO. 8102 OF 2021 Global Enterprises ...Petitioner(s) Versus Union Of India And Ors ...Respondent(s) WITH Writ Petition NO. 2099 OF 2022 Prakash Shah ...Petitioner(s) Versus Union Of India And Anr ...Respondent(s) WITH Writ Petition NO. 975 OF 2022 WITH INTERIM APPLICATION (ST.) NO. 6723 OF 2023 MRJ Chemicals Pvt. Ltd. ...Petitioner(s) Versus Union Of India Thr. Secretary Ministry Of Finance And Anr ...Respondent(s) WITH Writ Petition NO. 9237 OF 2021 Fahim Ibrahim Waghoo ...Petitioner(s) Versus Union Of India (through Dept. Of Revenue Intelligence, Mumbai Zone Unit ) & Ors ...Respondent(s) WITH Writ Petition NO. 271 OF 2023 M/s. J.C. Jewllers (chennai) Pvt. Ltd. Thr. Derector M. Mahaveer Chand ...Petitioner(s) Versus Union Of India Thr. Secretary Ministry Of Finance Dept. Of Revenue & Ors ...Respondent(s) Page 12 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] WITH Writ Petition NO. 15714 OF 2022 Liyakat Bachu Khan ...Petitioner(s) Versus The Commissioner Of Customs & Anr ...Respondent(s) WITH Writ Petition NO. 14810 OF 2022 Minesh Devendra Shah ...Petitioner(s) Versus Union Of India Thr The Secretary Ministry Of Law And Justice & Anr ...Respondent(s) WITH Writ Petition NO. 15213 OF 2022 Kevin Minesh Shah And Anr ...Petitioner(s) Versus Union Of India Thr The Secretary Ministry Of Law And Justice & Anr ...Respondent(s) WITH Writ Petition NO. 15608 OF 2022 Jayesh Vasantlal Sarve ...Petitioner(s) Versus Union Of India Thru The Secretary, Ministry Of Law And Justice, Dept. Of Legal Affairs And Anr ...Respondent(s) WITH Writ Petition NO. 410 OF 2023 Feroz Afzal Khan ...Petitioner(s) Versus Union Of India And Ors ...Respondent(s) WITH Page 13 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] Writ Petition NO. 414 OF 2023 Afzal Jaffer Khan ...Petitioner(s) Versus Union Of India Thr The Secretary And Ors ...Respondent(s) WITH Writ Petition NO. 415 OF 2023 Mr. Gafir Yusuf Khan And Anr ...Petitioner(s) Versus Union Of India And Ors ...Respondent(s) WITH Writ Petition NO. 412 OF 2023 Crescent Polyvinyl Pvt. Ltd And Ors ...Petitioner(s) Versus Union Of India And Ors ...Respondent(s) WITH Writ Petition NO. 411 OF 2023 Sunfix Plast Pvt. Ltd And Ors ...Petitioner(s) Versus Union Of India And Ors ...Respondent(s) WITH WRIT PETITION NO. 2538 OF 2021 Bhushan Pankaj Valia ...Petitioner(s) Versus Union Of India And 3 Ors ...Respondent(s) WITH WRIT PETITION NO. 817 OF 2022 JSW Steel Limited ...Petitioner(s) Versus The Additional Director General (the Directorate Of Revenue Intelligence) & Ors. ...Respondent(s) __________ Page 14 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] Mr. Vikram Nankani, Sr. Adv. a/w Mr. Prithwiraj Choudhari, Ms. Sabeena Mahadik and Mr. Mangeh Avhale for Petitioners in WP/2807/2021, 1541/2019, 2790/2021, 4755/2022. Mr. Jitendra Motwani a/w Ms. Virangana Wadhwani, Mr. Raghav Khandelwal i/b Economic Laws Practice for Petitioner in WP/1204/2018 and 545/2022. Dr. Sujay Kantawala a/w Sweta Vijay Upadhyay, Mr. Ankit Trivedi i/b Inida Law Alliance for Petitioner in WP/2413/2021, 2254/2021, 2256/2021, 2409/2021. Mr. Prakash Shah a/w Mr. Anil Balani, Mr. Jas Sanghavi i/b PDS Legal for Petitioner in WPL/2239/2023, 2500/2023, 38114/2022. Ms. Tejal Darekar i/b Mr. Prasannan Namboodiri for Petitioner in WP/276182021 with IA/3844/2022 and WP/4351/2022. Ms. Arya Anil i/b Sriram Sridharan for Petitioner in WP/400/2023. Mr. Ashok Singh for Petitioner in WP/1272/2021, 1276/2021, 1279/2021 and 1410/2021. Mr. Mandar Limaye a/w Mr. Vikas Salgia for R. No. 4 in WP/2890/2021. Mr. Rahul Sarda a/w Mr. M. P. Sharma for R. No. 1 & 2 in WPL/2500/2023 and for R. No. 4 in WPL/2239/2023. Mr. J. B. Mishra a/w Smt. Maya Majumdar for Respondent in WP/2413/2021, 2409/2021, 2726/2021, 2256/2021, 2259/2021, 2790/2021. Mr. Jitendra Mishra a/w Ms. Sangeeta Yadav for Respondent in WP/1204/2018, 400/2023, WPL/2500/2023, 3568/2023, 3593/2023, 3595/2023, WP/2890/2021, 1541/2019, IAL/28288/2022, IA(L)/5700/2020, WP/3243/2021, 2726/2021, IA(L)/18987/2022, WP/2726/2021, 2413/2021, IAL/19152/2022, WP/2254/2021, IA(L)/19012/2022, WP/2256/2021, IAL/19167/2022, WP/2409/2021, IAL/19836/2022, WP/1272/2021, 1276/2021, 1279/2021, 1410/2021. 2761/2021, IA/3844/2022, WP/4351/2022, WP/3710/2021, IAL/19160/2022 and WPL/38114/2022. Mr. Jitendra B. Mishra a/w Dhananjay B. Deshmukh for Respondents in WP/4351/2022. Mr. Prakash Shah a/w Mr. Anil Balani a/w Mr Jas Sanghavi i/by PDS legal for petitioner in WP/5484/2022, WPST/1428/2020, WP/3215/2020, WPST/1430/2020, WP/819/2021, WP/511/2022, WP/ 510/2022. Dr. Sujay Kantawal a/w Miss Sweta Vijay Upadhay a/w Ankit Trivedi i/b India Law Alliance for petitioner in WP/1894/2022, WP/6548/2021, WP/8101/2021, WP/8102/2021, WP/14810/2022, WP/15213/2022. Page 15 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] Miss Priyanka Lokhande a/w Ankita Parab i/b Mr. Prashant Mishra for Petitioner in WP/5060/2021, WP/4606/2021, WP/9237/2021. Mr. A. M. Sachwani for petitioner in WP/4495/2022, WP/4555/2022, WP/4547/2022, WP/4549/2022. Mr. Dishya Pandey i/b Mr. Sagar Kasar for petitioner in WP/975/2022. Mr. Rajeev Ravi for petitioner in WP/6771/2022. Ms. Neha Ahuja for petitioner in WP/271/2023. Ms Sumandevi Yadav i/b Mr Suresh Kumar for Petitioner in WP/6206/2022. Ms. Shenaz V Bharucha with Vikas salgia i/b A A Ansari for R.No.1 in WP/2078/2021. Dr. Sujay Kantawala with Mr. Sujit Sahoo and Mr. Yogesh Rohira for petitioner in WP/2078/2021, WP/5533/2021, WP/2092/2022, WP/2096/2021. Mr. Brijesh Pathak for petitioner in WP/1431/2022. Mr. Swapnil Bangur a/w Mr. Dhananjay B Deshmukh for respondents in WP/15608/2022. Mr. Jitendra B. Mishra a/w Mr Dhananjay B. Deshmukh for Respondent in WP/6548/2021, WP/8101/2021, WP/8102/2021, WP/9237/2021. Mr. Jitendra B Mishra a/w Adv. Harshad V Shingnapurkar for respondents in WP/3215/2020, WPST/1428/2020, WPST/1430/2020. Mr. Jitendra B Mishra a/w Ms. Maya Majumdar for respondent in WP 5022/2021, WP/1435/2021, WP/2096/2022, IA/14825/2022 in IA/14656/022 Mr Jitendra B. Mishra a/w Ms Sangeeta Yadav for Respondent in WP/5484/2022, WP/2092/2022, WP/6206/2022, WP/1431/2022, WP/ 1435/2022, WP/1894/2022, WP/2096/2022, WP/5022/2022, WP/5060/2021, WP/5533/2021, WP975/2022, WP/271/2023, WP/14810/22, WP15213/2022, WP/15608/2022. Mr. Pradeep Jetly Sr. Advocate a/w Mr. Dhananjay B Deshmukh for respondents in WP/4606/2022, WP/6771/2022, WP/4553/2022, WP/5481/2021. Mr Karan Adik a/w Mr.Dhananjay B Deshmukh for R.No.3 in WP/2099/2022. Mr. Ashok R Varma for Union of India in WP/1428/2020. Ms. Rashmi Deshpande with Mr. Sushant Valimbe, Adv. Vedang Kulkarni for petitioner in WP/5022/2021. Mr Vikram Nankani, Sr. Adv a/w Mr Prithwiraj Choudhuri a/w Ms Sabeena Mahadik a/w Mr Mangesh Avhale for Petitioners in WP Nos.410/23, WP 414/23, 415/23, 412/23 and 411/23. Page 16 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] Mr Vikram Nankani, Sr. Adv a/w Mr Prithwiraj Choudhuri a/w Ms Sabeena Mahadik a/w Mr Mangesh Avhale for Petitioners in WP 2538/21. Mr. Gopal Mundhra with Mr. Parth Parikh i/b. Economic Laws Practice for Petitioner in WP No. 817/22. __________ CORAM : G. S. KULKARNI & RAJESH S. PATIL, JJ.
DATE : JUNE 06, 2023 P.C.:
1. Common issues of law are involved in the present proceedings as observed in the order passed by the co-ordinate bench of this Court on the earlier occasion. The learned counsel for the petitioners submits that the impugned orders passed by the respondent-revenue are contrary to the principles of law as laid down by the Supreme Court in the case of M/s. Canon India Private Limited Versus Commissioner of Customs1 Learned counsel for the parties would inform that there is a petition filed before the Supreme Court praying for review of the decision in Canon India Pvt. Ltd. Also there are subsequent events namely that by an order dated 2 May 2022 an amendment has been made by Finance Act 2022 in which it is alleged to overcome the effect of the decision of the Supreme Court in Canon India Pvt. Ltd. (supra). It is informed by Mr. Nankani, learned senior counsel for the petitioners that the said amendment is also subject matter of challenge in writ petition(s) filed before the Supreme Court which are stated to be pending before the Supreme Court. In this context, Mr. Nankani has drawn our attention to an order passed by the Supreme Court in Civil Appeal No(s). 6142 of 2019 (Union of India & Ors. vs. Aspam Petrochem Pvt. Ltd.) dated 26 July, 2022 which is an order on batch of civil appeals as also writ petitions filed under Article 32 of the 1 AIR 2021 SC 1699 Page 17 of 18
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06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 ::: 3-wp [email protected] Constitution of India, in which the 2022 amendment is stated to be subject matter of challenge. The Supreme Court having noted the order passed in Review Petition No. 400 of 2021 in the case of Commissioner of Customs vs. M/s. Canon India Pvt. Ltd. dated 19 May, 2022, 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 are decided by the Supreme Court.
5. In the meantime, the parties are directed to complete the pleadings on the petitions.
[RAJESH S. PATIL, J.] [G. S. KULKARNI, J.] Page 18 of 18 ------------------------- 06 June, 2023 ::: Uploaded on - 07/06/2023 ::: Downloaded on - 07/06/2023 21:57:15 :::