Patel's case though
it has been reported later on.
12. In the case of S.N.Narula, the Court took note ... Patel’s case is per incuriam. We have already
noticed two facts pertaining to S.N. Narula (supra), (i) it ws
rendered
which decided T.V.Patel 's case was not
drawn to the decision in S.N.Narula's case.
6. Deciding Civil Appeal ... S.K.Kapoor , noting the
conflicting destinations reached by two co-ordinate Benches of the Supreme
Court in S.N.Narula's case ( supra
Patel 's case(supra), the latter decision is a judgment per incuriam. The decision in S.N. Narula 's case (supra) was binding ... Bench which decided T.V.Patels case was not drawn to the decision in S.N.Narulas case.
6. Deciding Civil Appeal
JUDGMENT DATED: 09/07/2025
undefined
(2014) 7 S.C.C. 340; and S.N. Narula vs. Union of India, (2011) 4 S ... Patel s case is per
incuriam. We have already noticed two facts pertaining to S.N. Narula (supra), (i) it ws
rendered
Patel’s
case though it has been reported later on.
12. In the case of S.N.Narula, the Court took note of the fact ... Patel’s case is per incuriam. We have
already noticed two facts pertaining to S.N. Narula (supra), (i) it
ws rendered
India and Others Vs. S.K. Kapoor 2011 (4) SCC 589.
Relevant part of the judgment in S.N. Narulas case
6. We heard ... Patel 's case(supra), the latter decision is a judgment per incuriam. The decision in S.N. Narula's case (supra) was binding
principles
of natural justice. In S.K. Kapoor 's case as well as
S.N. Narula 's case, S.N. Narula v. Union ... down even before the said judgment of S.K. Kapoor
(supra) in the case of S.N.Narula (supra) and in fact the
subsequent order
N.S.Narula vs Commissioner Of Customs (I) on 28 June, 2019
CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, MUMBAI
WEST ZONAL BENCH
COURT ... 2010
passed by Commissioner of Customs (Import), Mumbai)
DSC Ltd. Appellant
(D.S. Construction Ltd.)
E-9, South Extension,
Part II,
New Delhi
also the view taken by this Court in the
case of S.N.Narula vs. Union of India & Others , Civil
Appeal ... Patel 's case(supra), the latter decision is a judgment
per incuriam. The decision in S.N.Narula 's case (supra) was
binding
under:-
"9. It may be noted that the decision in S.N. Narula
case [(2011) 4 SCC 591] was prior to the decision ... S) 98] , the latter decision is a judgment per
incuriam. The decision in S.N. Narula case [(2011) 4
SCC 591] was binding
