Supreme Court - Daily Orders
Commissioner Of Customs (Import) vs M/S Atlas Mercantile Pvt. Ltd. on 1 August, 2022
Author: Bela M. Trivedi
Bench: Bela M. Trivedi
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
MISCELLANEOUS APPLICATION NO. 1156 OF 2022
IN
CIVIL APPEAL NO. 4906 OF 2021
COMMISSIONER OF CUSTOMS (IMPORT) APPELLANT
VERSUS
M/S ATLAS MERCANTILE PVT. LTD. RESPONDENT
ORDER
It is stated that the circular dated 22.08.2019 applies only to the matters relating to the Central Excise and Service Tax and does not apply to matters pertaining to the Customs Act, 1962. Insofar as the Customs Act, 1962 is concerned, the monetary limit is still Rs. 25 lakhs in terms of the circular dated 17.12.2015.
In view of the aforesaid position, the present application is allowed and the order dated 19.08.2021 passed in Civil Appeal No. 4906 of 2021 is recalled and the appeal is restored to its original number.
……………………………………………J. (SANJIV KHANNA) ……………………………………………J. Signature Not Verified (BELA M. TRIVEDI) Digitally signed by Dr. Mukesh Nasa Date: 2022.08.03 NEW DELHI;
17:05:53 IST Reason:
AUGUST 01, 2022.
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ITEM NO.8 COURT NO.12 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
Miscellaneous Application No. 1156/2022 in C.A. No. 4906/2021
(Arising out of impugned final judgment and order dated 19-08-2021 in C.A. No. No. 4906/2021 passed by the Supreme Court of India) COMMISSIONER OF CUSTOMS (IMPORT) Petitioner(s) VERSUS M/S ATLAS MERCANTILE PVT. LTD. Respondent(s) (FOR ADMISSION and IA No.141495/2021-RESTORATION ) Date : 01-08-2022 This petition was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MS. JUSTICE BELA M. TRIVEDI For Petitioner(s) Mr. N. Venkatraman, ASG Ms. Sonia Mathur, Sr. Adv.
Mr. Syed Abdul HaseeB, Adv.
Mr. Mr. Shiv Mangal Sharma, Adv.
Mr. H.R. Rao, Adv.
Mr. Mukesh Kumar Maroria, AOR For Respondent(s) Mr. Parthiv K. Goswami, Sr. Adv.
Mr. Wattan Sharma, Adv.
Ms. Diksha Rai, AOR UPON hearing the counsel, the Court made the following O R D E R It is stated that the circular dated 22.08.2019 applies only to the matters relating to the Central Excise and Service Tax and does not apply to matters pertaining to the Customs Act, 1962. Insofar as the Customs Act, 1962 is concerned, the monetary limit is still Rs. 25 lakhs in terms of the circular dated 17.12.2015. 3 In view of the aforesaid position, the present application is allowed and the order dated 19.08.2021 passed in Civil Appeal No. 4906 of 2021 is recalled and the appeal is restored to its original number.
The miscellaneous application, accordingly, is disposed of. (BABITA PANDEY) (DIPTI KHURANA) COURT MASTER (SH) ASSISTANT REGISTRAR (Signed order is placed on the file)