The Commr.Of Customs,T.Nadu vs M/S Edhayam Frozen Foods And Ors on 11 August, 2022

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Supreme Court - Daily Orders

The Commr.Of Customs,T.Nadu vs M/S Edhayam Frozen Foods And Ors on 11 August, 2022

Bench: Bela M. Trivedi

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                                        IN THE SUPREME COURT OF INDIA
                                         CIVIL APPELLATE JURISDICTION

                                   CIVIL APPEAL   NO(S).    3047-3083 OF 2012


      THE COMMR.OF CUSTOMS,T.NADU                                         APPELLANT(S)

                                                     VERSUS

      M/S EDHAYAM FROZEN FOODS AND ORS.                                   RESPONDENT(S)

                                                     WITH

                                         C.A. No. 3155-3156 OF 2012
                                         C.A. No. 4868-4871 OF 2017
                                         C.A. No. 4872-4875 OF 2017
                                         C.A. No. 4864-4867 OF 2017
                                         C.A. No. 5455-5457 OF 2017
                                         C.A. No. 5179-5184 OF 2019

                                                   O R D E R

Having heard the learned counsel for the parties, we do not think that the impugned judgment requires interference as the view taken is plausible and reasonable. Further, the cess in question is not being enforced w.e.f. 2006.

Accordingly, the appeals are dismissed. Pending application(s) stands disposed of.

. . . . . . . . . . . . . J.

(SANJIV KHANNA) Signature Not Verified . . . . . . . . . . . . . J.

(BELA M. TRIVEDI) Digitally signed by Dr. Mukesh Nasa Date: 2022.08.11 15:04:46 IST Reason: NEW DELHI;

AUGUST 11, 2022.

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ITEM NO.104                COURT NO.13                 SECTION XII

                S U P R E M E C O U R T O F      I N D I A
                        RECORD OF PROCEEDINGS

Civil Appeal No(s). 3047-3083/2012 THE COMMR.OF CUSTOMS,T.NADU Appellant(s) VERSUS M/S EDHAYAM FROZEN FOODS AND ORS Respondent(s) WITH C.A. No. 5179-5184/2019 (XII) C.A. No. 3155-3156/2012 (XII) C.A. No. 4868-4871/2017 (XI-A) C.A. No. 4872-4875/2017 (XI-A) C.A. No. 4864-4867/2017 (XI-A) C.A. No. 5455-5457/2017 (XI-A) C.A. No. 3437/2018 (XII) (FOR ADMISSION and I.R. and IA No.39824/2018-CONDONATION OF DELAY IN FILING and IA No.39825/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 11-08-2022 These appeals were called on for hearing today. CORAM :

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MS. JUSTICE BELA M. TRIVEDI For Appellant(s) Mr. N. Venkatraman, ASG Mr. Arijit Prasad, Adv. Ms. Suhasuni Sen, Adv.

Ms. Aakansha Kaul, Adv. Ms. Alka Agarwal, Adv.

Mr. V. Chandrashekara Bharthi, Adv. Mr. Sughosh Subramanyam, Adv. Mrs. Anil Katiyar, AOR Mr. B. Krishna Prasad, AOR Mr. Mukesh Kumar Maroria, AOR For Respondent(s) Mr. S.K. Bagaria, Sr. Adv. Mr. Kavin Gulati, Sr. Adv.

Mr. R. Asokan, Adv.

Mr. R. Nedumaran, AOR Mr. Kumar Ajit Singh, Adv. Mr. M. Srinivas R. Rao, Adv. Mr. Abid Ali Beeran P., AOR Mr. Sarath S. Janardanan, Adv. Mr. Avi Tandon, Adv.

Mrs. Sudha Gupta, AOR Mr. C. K. Sasi, AOR Mr. Abdulla Naseeh V., Adv. Ms. Meena K. Poulose, Adv.

UPON hearing the counsel, the Court made the following O R D E R The appeals are dismissed in terms of the signed order.

Pending application(s), if any, stand disposed of.

(BABITA PANDEY) (DIPTI KHURANA) COURT MASTER (SH) ASSISTANT REGISTRAR (Signed order is placed on the file)

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