The Delhi High Court granted a major relief to Kajaria Ceramics, as the challenge to the jurisdiction of adjudicating authority was stayed by the Supreme Court ( SC ).
Harpreet Singh drew the attention of the Court to the order dated 28.03.2022 passed in a batch of appeals, the lead appeal being CUSAA 20/2021, titled: Pr. Commissioner of Customs vs. Kunal Lalani, passed by a co-ordinate Bench and submitted that via the said judgment, the aforesaid appeal and the connected appeals had been remitted to the Customs, Excise & Service Tax Appellate Tribunal [ CESTAT ] after setting aside the impugned order.
It was also submitted, that the Court had directed the Tribunal to decide the matters on merits, having regard to the fact that the challenge to the jurisdiction of the adjudicating authority, based on the judgment of a Division Bench of the Court rendered in Mangli Impex Limited v. Union of India which has been stayed by the Supreme Court.
Prashant Srivastava, Advocate accepted the notice on behalf of the respondent and submitted that he would have no objection, if a similar direction is issued in the instant matter.
A Division Bench of Justices Sanjeev Sachdeva and Ravinder Dudeja observed that “Accordingly, the delay in filing the appeal is condoned. The impugned order dated 07.07.2017 passed by the Tribunal is set aside. 13. The Tribunal is directed to decide the matter, one way or other, on merits. Thus, in effect, the directions contained in the judgment dated 28.03.2022 shall apply mutatis mutandis to this matter as well, as the question of law framed in the appeal, is identical.”
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