Indian Kanoon - Search engine for Indian Law

Delhi High Court - Orders

Commissioner Of Customs vs Bayer Seeds Private Ltd on 24 November, 2022

Author: Rajiv Shakdher

Bench: Rajiv Shakdher

                           $~27
                           *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                           +      CUSAA 164/2022
                                  COMMISSIONER OF CUSTOMS             ..... Appellant
                                              Through: Ms Suhani Mathur, Advocate for
                                                       Mr Harpreet Singh, Sr. Standing
                                                       Counsel.
                                              versus

                                  BAYER SEEDS PRIVATE LTD                              ..... Respondent
                                               Through: None.

                                  CORAM:
                                  HON'BLE MR. JUSTICE RAJIV SHAKDHER
                                  HON'BLE MS. JUSTICE TARA VITASTA GANJU
                                                     ORDER

% 24.11.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.49854/2022[Application filed on behalf of the appellant seeking condonation of delay of 1652 days in filing the appeal]

1. The above-captioned application has been filed on behalf of the appellant under Section 130(2A) of the Customs Act, 1962 [in short "the Act"], seeking condonation of delay of 1652 days in filing the appeal.

2. Since the question of law that is raised in the instant appeal already stands decided by this Court in other matters, the prayer made in the application is allowed, and the delay is condoned.

3. The application is, accordingly, disposed of.

4. Ms Suhani Mathur, who appears on behalf of the appellant/revenue, says that service has been effected on the respondent, albeit, via email. 4.1. There is, however, no appearance on behalf of the respondent. 4.2. Ms Mathur will file an affidavit in that behalf, within one week indicating service via email.

5. Ms Suhani Mathur, who appears for the appellant, says that since the substantial question of law that arises for consideration in the above- captioned appeal, is similar to the one that obtained in other matters including CUSAA 20/2021, titled Pr. Commissioner of Customs vs. Kunal Lalani, this appeal can also be disposed of in terms of the said judgment which is dated 28.03.2022, and has been passed by a coordinate bench of this Court.

6. Accordingly, the order of the Customs, Excise and Service Tax Appellate Tribunal [in short, "Tribunal"] dated 16.08.2017 is set aside. 6.1. The directions issued by the coordinate bench of this Court in CUSAA 20/2021, via judgment dated 28.03.2022, will apply mutatis mutandis to the instant appeal as well.

7. The appeal is disposed of in the aforesaid terms.

8. The Registry will dispatch a copy of this order to the respondent, at the address given in the memo of parties, through all modes, including email.

9. In case the respondent has any difficulty, it will have liberty to approach the court. In such circumstances, the respondent shall ensure that it approaches this court with due expedition, once it is served with a copy of the order.

RAJIV SHAKDHER, J TARA VITASTA GANJU, J NOVEMBER 24, 2022/pmc Click here to check corrigendum, if any CUSAA 164/2022 3/3 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:29.11.2022 19:35:38