Supreme Court - Daily Orders
Commissioner Of Customs Chennai vs M/S Volex Interconnect (India) Pvt. ... on 16 July, 2021
Bench: Sanjay Kishan Kaul, Hemant Gupta
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL D. NO. 9348/2021
COMMISSIONER OF CUSTOMS CHENNAI APPELLANT(s)
VERSUS
M/S VOLEX INTERCONNECT (INDIA) PVT. LTD. Respondent(s)
O R D E R
The appeal has been filed after a delay of 584 days and the application for condonation of delay sets out that though the appeal was allowed on 02.07.2018, by the time this order was examined, it was 19.11.2020, i.e, over two years have passed! This is one more case of what we have already categorized as “certificate cases” and we do not delve further, as the purpose seems just to bring the matter to the Courts to put a closure to the same without giving any cogent explanation for condonation of delay in terms of “Office of the Chief Post Master General & Ors. Vs. Living Media India Ltd. & Anr.”, (2012) 3 SCC 563.
W have also examined the case on merits despite the aforesaid and find that a correct view has been taken by the Tribunal as the Department itself is treating the assessee in the same manner for subsequent years so far as classification is concerned. Signature Not Verified Digitally signed by Charanjeet kaur Date: 2021.07.17 12:41:52 IST Reason:
We are thus of the view that for both the aforesaid reasons, the appeal is not liable to be entertained. 2 The appeal is dismissed accordingly.
…………………………………………………..J. [SANJAY KISHAN KAUL ] …………………………………………………..J. [HEMANT GUPTA ] NEW DELHI;
JULY 16, 2021.
3
ITEM NO.11 Court 7 (Video Conferencing) SECTION XVII-A
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
CIVIL APPEAL Diary No(s). 9348/2021 COMMISSIONER OF CUSTOMS CHENNAI Petitioner(s) VERSUS M/S VOLEX INTERCONNECT (INDIA) PVT. LTD. Respondent(s) (FOR ADMISSION and IA No.61303/2021-EX-PARTE STAY and IA No.61302/2021-CONDONATION OF DELAY IN FILING APPEAL) Date : 16-07-2021 This petition was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE SANJAY KISHAN KAUL HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. K.M. Nataraj, Ld. ASG Mr. Amit Sharma, Adv.
Mr. Shailesh Mudiyal, Adv. Mr. M.K. Maroria, Adv.
Mr. Prashant Bhagwati, Adv. Mr. Mukesh Kumar Maroria, AOR For Respondent(s) Ms. Charanya Lakshmikumaran, AOR Mr. Aditya Bhattacharya, Adv. Ms. Apeksha Mehta, Adv.
Ms. Mounica Kasturi, Adv.
UPON hearing the counsel the Court made the following O R D E R The appeal is dismissed in terms of the signed order.
Pending application stands disposed of.
[CHARANJEET KAUR] [POONAM VAID] ASTT. REGISTRAR-cum-PS COURT MASTER (NSH) [ Signed order is placed on the file ]