Commissioner of Customs v. Indian Metal and Ferro Alloys Ltd

HIMAKOHLI, J SHA MENON, J AS CUSAA 185/2019 & connected matters

$-157, 159 to 161 & + + + IN THE HIGH COURT OF DELHI AT NEW DELHI CUSAA 185/2019, C.M. No. 24620/2019 (delay) PR, COMMISSIONER OF CUSTOMS Appellant. Through: Mr. Harpreet Singh, Sv. Standing Counsel with Ms. Suhani Mathur and Mr. Ankit Singh, Advocates. versus BANSIDHAR PANDA CHAIRMAN M/S INDIAN METAL AND FERRO ALLOYS LTD. .....Respondent Through: Mr. Rahul SatijUj Advocate. AND eUSAA l 87/2019, C.M. No. 24937/2019 (delay) COMMISSIONER OF CUSTOMS ..... Appellant Through: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Ma.thur and Mr. Aiikit Singh, Advocates. versus INDIAN METAL AND FERRO ALLOYS LTD. Respondent Through: Mr. Rahul Satija, Advocate. AND CUSAA 188/2019, C.M. No. 24938/2019 (delay) PR. COMMISSIONER OF CUSTOMS Appellant Through: Mr. Harpreet Singh; Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Aiikit Singh, Advocates. CUSAA 185/2019 & connected matters Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing. & versus RAJEEV LALA SR. MANAGER M/S INDIAN METAL AND FERRO ALLOYS LTD. Respondent Through: Mr. Rahul Satija, Advocate. AND + CUSAA 189/2019, C.M. No. 25107/2019 (delay) PR. COMMISSIONER OF CUSTOMS Appellant Through: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Ankit Singh, Advocates. versus BAIJAYANT PANDA, VICE CHIARMAN M/S INDIAN METAL AND FERRO ALLOYS LTD. Respondent Through: Mr. Rahul Satija, Advocate. AND + CUSAA 193/2019, C.M. No. 26345/2019 (delay) COMMISSIONER OF CUSTOMS Appellant Through: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Ankit Singh, Advocates. versus INDIAN METAL AND FERRO ALLOYS LTD. Respondent Through: Mr. Rahul Satija, Advocate. CORAM; HGN'BLE MS. JUSTICE HIMA KOHLI HON'BLE MS. JUSTICE ASHA MENON CUSAA 185/2019 & connected matters OSDER % 27.08.2019 1. Mr. Rahul Satija, Advocate states that he has already entered appearance on behalf of the respondents in the present appeals but seeks further time to file his power of attorney. He requests that orders on the present appeals may be deferred as the judgment in the case of Mangli Tmpex vs. Unioii of India reported as 2016 (335) ELT 605 (Del.) has been challenged and is under consideration of the Supreme Court in a pending appeal. In support of the said submission, he relies on para 9.3 of the Master Circular dated 10.3.2017 titled "Show Cause Notice, Adjudication and Recovery" that deals with "Call-Book Cases", i.e. cases that "cannot be adjudicated due to certain specified reasons and adjudication is to be kept iri abeyance", Learned couiisel also refers to the order dated 25.05.2017, passed by a co-ordinate Bench in W.P.(C) No. 4438/2017; entitled BSNL vs. UOI & Ors. to urge that this Court should await the outcome of the appeal filed by the UOI before the Supreme Court agairist the judgment in Mangli Imnex (supra). 2. On the other hand, Mr. Harpreet Singh, learned counsel for the appellants submits that subsequent to the order dated 25.05,2017 in the captioned petition, several orders have been passed by co-ordinate Benches including order- dated 20.11.2017 in Vipul Overseas Pvt. Ltd. vs. Commissiorier of Customs reported as 2018 (359') ELT 646 (Del.), order dated 13.02.2017 in CUS.AA 67/2017 in Forech India Pvt. Ltd. vs. Commissioner of Custorns. Inland Container Depot Tuglakabad, New Delhi CUSAA 185/2019 <6 connected matters and order dated 17.07.2018 in CUS.AA 99/2018 entitled Commissioner of Customs vs. Gurbinder Pal Singh wherein co-ordinate Benches have adopted a uniform approach of restoring the appeals filed before the CESTAT for a fresh adjudication on merits, uninfluenced by the judgment in the case of Mangli Imnex Isunral. He also points out that the presiding Judge of the Division Bench that had passed the order in BSNL (supra) has also subsequently followed the view expressed by the co-ordinate Benches in Vipul Overseas (supra) and Forech India Pvt. Ltd. (supra), by passing order