Allowed

Cce and St JAIPUR-1 (Commissioner of Customs (Preventive), Jodhpur) v. Sh. Ishwar Das Moolrajani

Rajasthan HC22 Aug 2019CUSTA/77/2018

Case brief

AI extract

What is this about?

The Division Bench condoned delay in filing multiple Customs Appeals involving cheque dishonour and jurisdictional disputes. It addressed conflicting views in Delhi High Court precedents regarding whether CESTAT should decide merits or remit to jurisdictional officers pending the Supreme Court decision in Mangli Impex. The Court adopted the view that CESTAT should decide merits directly while rest

What did the court decide?

Delay in filing appeals condoned. Impugned orders set aside and matters remitted to CESTAT to examine and decide merits without being influenced by Mangli Impex decision. Coercive action and prosecuti

Cce and St JAIPUR-1 (Commissioner of Customs… — Customs and Excise | Rajasthan HC (2019)

¶1

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

¶2

D.B. Custom Appeal No. 14/2018

¶3

Commissioner Of Customs Preventive Jodhpur Hqrs., At New Central Revenue Building Statue Circle C-Scheme, Jaipur Raj. 302005

¶4

----Appellant

¶5

Versus

¶6

Narendra Singh Chauhan, Proprietor. 266, Vasundhara Colony, Tonk Road, Jaipur Raj, Also Having Address At Barasana Textiles, Jaipur Texweaving Park, Riico Industrial Area, Silora Kishangarg Distt.ajmer Raj

¶7

----Respondent

¶8

Connected With

¶9

D.B. Custom Appeal No. 9/2018

¶10

Commissioner Of Customs Preventive Jodhpur, Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur Raj.302005

¶11

----Appellant

¶12

Versus

¶13

Devanshi Textiles, A-594, Siddharth Nagar, Jawahar Circle, Jaipur Raj. Also Having Address At Devanshi Textiles, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer Raj.

¶14

----Respondent

¶15

D.B. Custom Appeal No. 35/2018

¶16

Commissioner Of Customs Preventive Jodhpur Hqrs., At New Central Revenue Building Statue Circle C-Scheme, Jaipur Raj. 302005

¶17

----Appellant

¶18

Versus

¶19

Shri S.b. Agarwal, Proprietor Nimbark Textile Mills, 5449, Kgb Ka Rasta, Johri Bazar, Jaipur Raj Also Having Address At Nimbark Textiles Mills, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarg Distt. Ajmer Raj

¶20

----Respondent

¶21

(Downloaded on 25/01/2023 at 01:16:33 PM)

¶22

(2 of 15)

¶23

[CUSTA-14/2018]

¶24

D.B. Custom Appeal No. 45/2018

¶25

Cce, Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur Raj.-302005

¶26

----Appellant

¶27

Versus

¶28

Padam Narain Agarwal, Managing Partner, B.a. International, B- 12, Mgd Market, Tripolia Bazar, Jaipur Rajasthan

¶29

----Respondent

¶30

D.B. Custom Appeal No. 46/2018

¶31

Cce, Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur Raj.-302005

¶32

----Appellant

¶33

Versus

¶34

B.a. International, B-12, Mgd Market, Tripolia Bazar, Jaipur Rajasthan

¶35

----Respondent

¶36

D.B. Custom Appeal No. 47/2018

¶37

Cce And St Jaipur-I, Commissioner Of Customs Preventive Jodhpur Ncr, Building Statue Circle, C-Scheme, Jaipur Raj. 302005

¶38

----Appellant

¶39

Versus

¶40

Jaipur Time Industries, A-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶41

----Respondent

¶42

D.B. Custom Appeal No. 50/2018

¶43

Cce And St Jaipur-I, Commissioner Of Customs Preventive Jodhpur Ncr, Building Statue Circle, C-Scheme, Jaipur Rajasthan 302005

¶44

----Appellant

¶45

Versus

¶46

Sh. Neeraj Moolrajani, Jaipur Time Industries, A-21, Shri Ji Ki Mori, Tripolia Bazar Jaipur Rajasthan

¶47

----Respondent

¶48

D.B. Custom Appeal No. 51/2018

¶49

Cce And St Jaipur-I, Commissioner Of Customs Preventive, Jodhpur Ncr Building Statue Circle, C-Scheme, Jaipur Rajasthan

¶50

(Downloaded on 25/01/2023 at 01:16:33 PM)

(3 of 15)

[CUSTA-14/2018]

302005

----Appellant

Versus

Sh. Om Prakash Pareek, Hmd Exim Pvt. Ltd., 24, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶57

----Respondent

¶58

D.B. Custom Appeal No. 52/2018

¶59

Cce And St Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building Statue Circle, C-Scheme, Jaipur Rajasthan 302005

¶60

----Appellant

¶61

Versus

¶62

Sh. Neeraj Moolrajani, Rochi Ram And Sons, C-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶63

----Respondent

¶64

D.B. Custom Appeal No. 53/2018

¶65

Cce And St Jaipur-I, Commissioner Of Customs Preventive Jodhpur Ncr, Building Statue Circle, C-Scheme, Jaipur Raj. 302005

¶66

----Appellant

¶67

Versus

¶68

Sh. Hargun Das Nebhnani, Hmd Exim Pvt. Ltd., 24, Shri Ji Ki Mori Tripolia Bazar, Jaipur Rajasthan

¶69

----Respondent

¶70

D.B. Custom Appeal No. 55/2018

¶71

Cce And St Jaipur-I, Commissioner Of Customs Preventive Jodhpur Ncr, Building Statue Circle, C-Scheme, Jaipur Raj. 302005

¶72

----Appellant

¶73

Versus

¶74

Hmd Exim Pvt. Ltd., 24, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶75

----Respondent

¶76

D.B. Custom Appeal No. 57/2018

¶77

Cce And St Jaipur-I, Commissioner Of Customs Preventive Jodhpur Ncr, Building Statue Circle, C-Scheme, Jaipur Raj. 302005

¶78

(Downloaded on 25/01/2023 at 01:16:33 PM)

(4 of 15)

[CUSTA-14/2018]

----Appellant

Versus

Sh. Ishwar Das Moolrajani (deceased)

¶84

1/1. Smt. Padma Moolrajani w/o late Sh. Ishwar Das Moolrajani

¶85

1/2. Poonam d/o late Sh. Ishwar Das Moolrajani

¶86

1/3. Neeraj s/o late Sh. Ishwar Das Moolrajani

¶87

1/4. Umesh S/o late Sh. Ishwar Das Moolrajani

¶88

All are resident of M/s Rochees Watches Pvt. Ltd., A-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶89

----Respondent

¶90

D.B. Custom Appeal No. 58/2018

¶91

Cce And St Jaipur-I, Commissioner Of Customs Preventive Jodhpur Ncr, Building Statue Circle, C-Scheme, Jaipur Raj. 302005

¶92

----Appellant

¶93

Versus

¶94

Sh. Om Prakash Pareek, Rochees Time Pvt. Ltd., B-6-B, Rochees Mansion, Kanwar Nagar, Jaipur Rajasthan.

¶95

----Respondent

¶96

D.B. Custom Appeal No. 59/2018

¶97

Cce And St Jaipur-I, Commissioner Of Customs Preventive Jodhpur Ncr, Building Statue Circle, C-Scheme, Jaipur Raj. 302005

¶98

----Appellant

¶99

Versus

¶100

Sh. Mirchoomal Chandnani (deceased)

¶101

1/1. Smt. Devaki Devi W/o Late Sh. Mirchoomal Chandnani

¶102

1/2. Champa D/o Late Sh. Mirchoomal Chandnani

¶103

1/3. Meena D/o Late Sh. Mirchoomal Chandnani

¶104

1/4. Raj Kumar s/o Late Sh. Mirchoomal Chandnani

¶105

1/5. Hemant s/o Late Sh. Mirchoomal Chandnani

¶106

All are resident of HMD Exim Pvt. Ltd., 24, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶107

----Respondent

¶108

D.B. Custom Appeal No. 60/2018

¶109

Cce And St Jaipur-I, Commissioner Of Customs Preventive Jodhpur Ncr, Building Statue Circle, C-Scheme, Jaipur Raj. 302005

¶110

(Downloaded on 25/01/2023 at 01:16:34 PM)

(5 of 15)

[CUSTA-14/2018]

----Appellant

Versus

Ms/ Renu Sahani, Hmd Exim Pvt. Ltd., 24, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶116

----Respondent

¶117

D.B. Custom Appeal No. 61/2018

¶118

Cce And St Jaipur-I, Commissioner Of Customs Preventive Jodhpur Ncr, Building Statue Circle, C-Scheme, Jaipur Raj. 302005

¶119

----Appellant

¶120

Versus

¶121

Sh. Naresh Moolrajani Rochi Ram And Sons, C-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶122

----Respondent

¶123

D.B. Custom Appeal No. 63/2018

¶124

Cce And St Jaipur-I, Commissioner Of Customs Preventive Jodhpur Ncr, Building Statue Circle, C-Scheme, Jaipur Raj. 302005

¶125

----Appellant

¶126

Versus

¶127

Sh. Nanak Das Moolrajani, Jaipur Time Industries, A-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶128

----Respondent

¶129

D.B. Custom Appeal No. 64/2018

¶130

Cce And St Jaipur-I, Commissioner Of Customs Preventive Jodhpur Ncr, Building Statue Circle, C-Scheme, Jaipur Raj. 302005

¶131

----Appellant

¶132

Versus

¶133

Sh. Naresh Moolrajani, Jaipur Time Industries, A-21, Shri Ji Ki Mori Tripolia Bazar Jaipur Rajasthan

¶134

----Respondent

¶135

D.B. Custom Appeal No. 65/2018

¶136

Cce And St Jaipur-I, Commissioner Of Customs Preventive Jodhpur Ncr, Building Statue Circle, C-Scheme, Jaipur Raj. 302005

¶137

----Appellant

¶138

(Downloaded on 25/01/2023 at 01:16:34 PM)

(6 of 15)

[CUSTA-14/2018]

Versus

Sh. Ishwar Das Moolrajani (deceased)

¶143

1/1. Smt. Padma Moolrajani w/o late Sh. Ishwar Das Moolrajani

¶144

1/2. Poonam d/o late Sh. Ishwar Das Moolrajani

¶145

1/3. Neeraj s/o late Sh. Ishwar Das Moolrajani

¶146

1/4. Umesh S/o late Sh. Ishwar Das Moolrajani

¶147

All are resident of M/s Rajasthan Watch Manufacturer, A-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶148

----Respondent

¶149

D.B. Custom Appeal No. 66/2018

¶150

Cce And St -Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur Raj.302005

¶151

----Appellant

¶152

Versus

¶153

Sh. Nanak Das Moolrajani M/s Rajasthan Watch Manufacturers, A-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶154

----Respondent

¶155

D.B. Custom Appeal No. 68/2018

¶156

Cce And St -Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur Raj.302005

¶157

----Appellant

¶158

Versus

¶159

Sh. Rajkumar Mansukhani, Rochees Watches Pvt. Ltd., B-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶160

----Respondent

¶161

D.B. Custom Appeal No. 69/2018

¶162

Cce And St -Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur Raj.302005

¶163

----Appellant

¶164

Versus

¶165

Sh. Om Prakash Pareek, Jaipur Time Industries, A-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶166

----Respondent

¶167

D.B. Custom Appeal No. 71/2018

¶168

(Downloaded on 25/01/2023 at 01:16:34 PM)

¶169

(7 of 15)

¶170

[CUSTA-14/2018]

¶171

Cce And St -Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur Raj.302005

¶172

----Appellant

¶173

Versus

¶174

Rochi Ram And Sons, C-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶175

----Respondent

¶176

D.B. Custom Appeal No. 72/2018

¶177

CCE & ST- Jaipur-I, (Commissioner of Customs (Preventive), Jodhpur), NCR Building, Statue Circle, C-Scheme, Jaipur, (Raj.)302005

¶178

----Appellant

¶179

Versus

¶180

Sh Om Prakash Pareek, M/s Rochees Watches Pvt. Ltd., B-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur(Rajasthan)

¶181

----Respondent

¶182

D.B. Custom Appeal No. 73/2018

¶183

Cce And St Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur, Rajasthan 302005

¶184

----Appellant

¶185

Versus

¶186

Shri Naresh Moolrajani M/s Rajasthan Watch Manufacturers, A- 21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Raj.

¶187

----Respondent

¶188

D.B. Custom Appeal No. 74/2018

¶189

Cce And St -Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur Raj.302005

¶190

----Appellant

¶191

Versus

¶192

Sh. Neeraj Moolrajani, Rochees Watches Pvt. Ltd., A-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶193

----Respondent

¶194

D.B. Custom Appeal No. 75/2018

¶195

Cce And St Jaipur-I, Commissioner Of Customs Preventive,

¶196

(Downloaded on 25/01/2023 at 01:16:34 PM)

¶197

(8 of 15)

¶198

[CUSTA-14/2018]

¶199

Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur, Rajasthan 302005

¶200

----Appellant

¶201

Versus

¶202

Shri Om Prakash Pareek M/s Rajasthan Watch Manufacturers, A- 21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Raj.

¶203

----Respondent

¶204

D.B. Custom Appeal No. 76/2018

¶205

Cce And St Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur, Rajasthan 302005

¶206

----Appellant

¶207

Versus

¶208

Shri Rajkumar Mansukhani, Jaipur Time Industries, A-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Raj.

¶209

----Respondent

¶210

D.B. Custom Appeal No. 77/2018

¶211

Cce And St Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur, Rajasthan 302005

¶212

----Appellant

¶213

Versus

¶214

Sh. Ishwar Das Moolrajani (deceased)

¶215

1/1. Smt. Padma Moolrajani w/o late Sh. Ishwar Das Moolrajani

¶216

1/2. Poonam d/o late Sh. Ishwar Das Moolrajani

¶217

1/3. Neeraj s/o late Sh. Ishwar Das Moolrajani

¶218

1/4. Umesh S/o late Sh. Ishwar Das Moolrajani

¶219

All are resident of M/s HMD Exim Pvt. Ltd., 24, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶220

----Respondent

¶221

D.B. Custom Appeal No. 81/2018

¶222

Cce And St -Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur Raj.302005

¶223

----Appellant

¶224

Versus

¶225

Rochees Time Pvt. Ltd., B-6-B, Rochees Mansion, Kanwar Nagar, Jaipur Rajasthan

¶226

(Downloaded on 25/01/2023 at 01:16:34 PM)

(9 of 15)

[CUSTA-14/2018]

----Respondent

D.B. Custom Appeal No. 82/2018

¶231

Cce And St -Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur Raj.302005

¶232

----Appellant

¶233

Versus

¶234

Sh. Rajkumar Mansukhani, Hmd Exim Pvt. Ltd., 24, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶235

----Respondent

¶236

D.B. Custom Appeal No. 86/2018

¶237

Cce And St-Jaipur-I, Commissioner Of Customs Preventive, Jodhpur Ncr Building Statue Circle, C-Scheme, Jaipur Rajasthan 302005

¶238

----Appellant

¶239

Versus

¶240

Sh. Nanak Das Moolrajani, Rochi Ram And Sons, C-21, Shri Ji Ki Mori Tripolia Bazar, Jaipur Rajasthan

¶241

----Respondent

¶242

D.B. Custom Appeal No. 89/2018

¶243

Cce And St Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building Statue Circle, C-Scheme, Jaipur Rajasthan 302005

¶244

----Appellant

¶245

Versus

¶246

Sh. Devanand Sahani (deceased)

¶247

1/1. Smt. Vina Sahani W/o Late Sh. Devanand Sahani

¶248

1/2. Meenakshi Sahani D/o Late Sh. Devanand Sahani

¶249

1/3. Madhvi Sahani D/o Late Sh. Devanand Sahani

¶250

1/4. Mohit Sahani S/o Late Sh. Devanand Sahani

¶251

All are resident of M/s HMD Exim Pvt., Ltd., 24, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶252

----Respondent

¶253

D.B. Custom Appeal No. 91/2018

¶254

Cce And St Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur Raj.302005

¶255

(Downloaded on 25/01/2023 at 01:16:34 PM)

(10 of 15)

[CUSTA-14/2018]

----Appellant

Versus

Sh. Mirchoomal Chandanani (deceased)

¶261

1/1. Smt. Devaki Devi W/o Late Sh. Mirchoomal Chandanani 1/2. Champa D/o Late Sh. Mirchoomal Chandanani 1/3. Meena D/o Late Sh. Mirchoomal Chandanani

¶262

1/4. Raj Kumar s/o Late Sh. Mirchoomal Chandanani

¶263

1/5. Hemant s/o Late Sh. Mirchoomal Chandanani

¶264

All are resident of M/s Rajasthan Watch Manufacturers, A-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶265

----Respondent

¶266

D.B. Custom Appeal No. 92/2018

¶267

Cce And St -Jaipur-I, Commissioner Of Customs Preventive, Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur Raj.302005

¶268

----Appellant

¶269

Versus

¶270

Rochees Watches Pvt. Ltd., A-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur Rajasthan

¶271

----Respondent

¶272

D.B. Custom Appeal No. 102/2018

¶273

Commissioner Of Customs (Preentive), Jodhpur, Hq, Ncr Building, Statue Circle, C-Scheme, Jaipur (Raj) 302005

¶274

----Appellant

¶275

Versus

¶276

Shyam Sunder Sharma, Proprietor Of M/s Nistha, 17, Bairathi Complex, Chameliwala, Market, Jaipur (Raj)

¶277

----Respondent

¶278

D.B. Custom Appeal No. 104/2018

¶279

Commissioner Of Customs (Preventive), Jodhpur, Hq Ncr Building, Statue Circle, C-Scheme, Jaipur (Raj.)-302005

¶280

----Appellant

¶281

Versus

¶282

Mateshwari Textiles, Gali Ki Ret, Badi Basti, Pushkar, Distt. Ajmer (Rajasthan)

¶283

(Downloaded on 25/01/2023 at 01:16:34 PM)

(11 of 15)

[CUSTA-14/2018]

----Respondent

D.B. Custom Appeal No. 105/2018

¶288

Commissioner Of Customs (Preventive), Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005

¶289

----Appellant

¶290

Versus

¶291

1 Ram Prasad Gujjar, Plot No. 37, Natraj Nagar, Imliwala Phatak, Jaipur (Raj.) 302015

¶292

2 Cce And St, Jaipur-I, Ncr Building, Statue Circle, C-Scheme, . Jaipur (Raj.) 302005

¶293

----Respondents

¶294

D.B. Custom Appeal No. 106/2018

¶295

Commissioner Of Customs (Preventive), Jodhpur, Ncr Building, Statue Circle, C-Scheme, Jaipur (Raj.)-302005

¶296

----Appellant

¶297

Versus

¶298

1 Lakshman Sindhi, 468/33, Sanjay Bhawan, Andheri Pulia,

¶299

. Peechla Road, Near Veer Balika School, Ajmer, (Rajasthan)

¶300

2 Cce And St-Jaipur-I, Ncr Building, Statue Circle, C-Scheme, . Jaipur (Raj.)-302005

¶301

----Respondents

¶302

D.B. Custom Appeal No. 103/2018

¶303

Commissioner Of Customs (Preventive), Jodhpur Hq, Ncr Building, Statue Circle, C-Scheme, Jaipur (Raj) 302005

¶304

----Appellant

¶305

Versus

¶306

Kishor Sindhi, 468/33, Sanjay Bhawan, Andheri Pulia, Peechla Road, New Veer Balika School, Ajmer (Rajasthan)

¶307

Cce And St-Jaipur-I, Ncr Building, Statue Circle, C- Scheme, Jaipur (Raj) 302005

¶308

----Respondents

¶309

For Appellant(s) : Mr. Sandeep Pathak with Ms. Vartika Mehra

¶310

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[CUSTA-14/2018]

For Respondent(s)

: Mr. Sameer Jain with Mr. Daksh Pareek Mr. S.S. Hora, Mr. Archit Bohra, Ms. Anjali Gupta

¶315

HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE INDERJEET SINGH

¶316

Judgment

¶317

22/08/2019

¶318

D.B.Civil Misc.Appln.No.1129/2018 in DB Custom Appeal No.47/2018: D.B.Civil Misc.Appln.No.1141/2018 in DB Custom Appeal No.51/2018: D.B.Civil Misc.Appln.No.1146/2018 in DB Custom Appeal No.53/2018: D.B.Civil Misc.Appln.No.1155/2018 in DB Custom Appeal No.57/2018: D.B.Civil Misc.Appln.No.1157/2018 in DB Custom Appeal No.59/2018: D.B.Civil Misc.Appln.No.1175/2018 in DB Custom Appeal No.63/2018: D.B.Civil Misc.Appln.No.1179/2018 in DB Custom Appeal No.65/2018: D.B.Civil Misc.Appln.No.1197/2018 in DB Custom Appeal No.68/2018: D.B.Civil Misc.Appln.No.1224/2018 in DB Custom Appeal No.74/2018: D.B.Civil Misc.Appln.No.1229/2018 in DB Custom Appeal No.77/2018: D.B.Civil Misc.Appln.No.1268/2018 in DB Custom Appeal No.81/2018: D.B.Civil Misc.Appln.No.1271/2018 in DB Custom Appeal No.82/2018: D.B.Civil Misc.Appln.No.1309/2018 in DB Custom Appeal No.86/2018: D.B.Civil Misc.Appln.No.1340/2018 in DB Custom Appeal No.89/2018: D.B.Civil Misc.Appln.No.1342/2018 in DB Custom Appeal No.91/2018: D.B.Civil Misc.Appln.No.1344/2018 in DB Custom Appeal No.92/2018: D.B.Civil Misc.Appln.No.1524/2018 in DBCustom Appeal No.102/2018: D.B.Civil Misc.Appln.No.1526/2018 in DBCustom Appeal No.104/2018: D.B.Civil Misc.Appln.No.1528/2018 in DBCustom Appeal No.105/2018: D.B.Civil Misc.Appln.No.1529/2018 in DBCustom Appeal No.106/2018: D.B.Civil Misc.Appln.No.1525/2018 in DBCustom Appeal No.103/2018:

¶319

We have heard learned counsel for the parties and considered the contents of the applications and are satisfied that the interest of justice warrants that the delay should be condoned.

¶320

Accordingly, delay in filing the appeal is hereby condoned. The applications are allowed.

¶321

D.B. Custom Appeal Nos.57/2018, 59/2018, 65/2018, 77/2018, 89/2018 & 91/2018:

¶322

Amended cause titles are taken on record.

¶323

D.B. Custom Appeal Nos.14/2018, 9/2018, 35/2018, 45/2018, 46/2018, 47/2018, 50/2018, 51/2018, 52/2018, 53/2018, 55/2018, 57/2018, 58/2018, 59/2018, 60/2018, 61/2018, 63/2018, 64/2018, 65/2018, 66/2018, 68/2018, 69/2018, 71/2018, 72/2018, 73/2018, 74/2018, 75/2018, 76/2018, 77/2018, 81/2018, 82/2018, 86/2018, 89/2018, 91/2018, 92/2018, 102/2018, 104/2018, 105/2018, 106/2018 & 103/2018:

¶324

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¶325

(13 of 15)

¶326

[CUSTA-14/2018]

¶327

In all these appeals preferred by the Revenue, the common question urged is whether the CESTAT was justified in remanding the matter for adjudication to the Primary Adjudicating Official, to first decide the issue of jurisdiction, after awaiting final decision by the Supreme Court in the appeal (by Special Leave) against Mangli Impex Limited Vs. Union of India, 2016(339) ELT 605(Del).

¶328

Counsel for the respondents/assessees point out that the decision in Mangli Impex (supra) has been appealed against by the Revenue in the Supreme Court, where it is awaiting final adjudication. It is contended that the ratio in Mangli Impex (supra) has been accepted by the Rajasthan and Karnataka High Courts and that in both those cases the High Courts have consistently remitted the matter for fresh consideration by the Adjudicating Authority to assess jurisdiction.

¶329

It is also submitted that two decisions of the Delhi High Court i.e. in Pr. Commissioner of Customs Vs. Madhav Sikka & Ors. (Customs Appeal No.29 & 30/2019- decided on 18.01.2019, and the decision in Commissioner of Customs Vs. Davinder Singh (Custom Appeal No.202/2018- decided on 14.09.2018), have taken different view.

¶330

In Madhav Sikka (supra), the Delhi High Court observed as follows:-

¶331

“ 5. Following the above decision, the impugned order is hereby set aside and the matters are remitted to the CESTAT, which shall proceed to examined and the decide the merits of the appeals. The respondent/assessee’s right to contend that the show cause notice issued in this case were legally untenable, in view of the decision of this Court in Mangli Impex (supra), are kept intact. In other words, the Tribunal may hear the parties on the merits of the case as well as with respect to the issue of jurisdiction, if necessary, on account of Mangli Impex (supra) and record separate findings. The findings with respect to the lack of jurisdiction, if any, based on the reasoning in Mangli Impex (supra), would be subject to final outcome of the proceedings in the Supreme Court. The Court, at the same time, like in the other cases, expresses no opinion on the merits or procedure that the Tribunal should adopt and follow.”

¶332

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¶333

(14 of 15)

¶334

[CUSTA-14/2018]

¶335

In Davinder Singh (supra) however, earlier the Division Bench observed and directed as follows:-

¶336

“ 4. The Court had then directed as follows:-

¶337

“Accordingly, the impugned order challenged in these appeals, remanding the matter to the adjudicating authority to await the judgment of the Supreme Court in the appeal preferred against the decision in Mangli Impex Limited vs. Union of India is set aside.

¶338

The appeals preferred before the Tribunal are restored to their original position. The Tribunal would decide the appeal on merits including the question of jurisdiction of the officer of the Directorate of Revenue Intelligence who had issued show cause notices. The said issue would be examined by the Tribunal without being influenced by the decision of the Delhi High Curt in the case of Mangli Impex Limited (supra). We clarify that we have not expressed any opinion on merits of the appeals or on the procedure that the Tribunal should adopt and follow. Question of law is accordingly answered. The appeals are disposed of in the aforesaid therms. There would be no order as to costs.

¶339

5. Following the above decision, the impugned order is hereby set aside and the matter is remitted to the CESTAT which shall proceed to examine and decide the merits of the appeals without being influenced by the decision of this Court in Mangli Impex (supra). The Court, at the same time, like in the other cases, expresses no opinion on the merits or procedure that the Tribunal should adopt and follow.”

¶340

Counsel for the assessees stressed that till the issue of jurisdiction is decided, adjudication on merits would not be appropriate and that the only adjudication on merits can be made by an authority which, in-fact, possesses jurisdiction. It was submitted, therefore, that in these circumstances, unless the matter is remitted to the Adjudicating Authority having jurisdiction, merits of the case ought not to be decided.

¶341

This Court is of the opinion that in larger interest of speedier resolution of the issues- rather than only deciding the question of jurisdiction, it would be appropriate that CESTAT should decide the merits of the appeals, i.e. the merits of the claims against the assessees, rather than remitting the matter for fresh overall consideration of the issues to each Adjudicating

¶342

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¶343

(15 of 15)

¶344

[CUSTA-14/2018]

¶345

Authority. In the latter event, much time and energy will be spent, and avoidable delay would occur. However, on the other hand, if matters are remitted to the CESTAT for decision on merits, there would be a fair likelihood that many of them are resolved in favour of the assessees, in which event the way of further appeals and recourse to appellate proceedings by Revenue would be open. In these circumstances, the view in Davinder Singh (supra) commends acceptance. This Court is of the opinion that the view in other cases are not really precedential, but suggestive of our kind of approach, which in any event cannot be termed final, since the basic question regarding jurisdiction remains unresolved and would attain finality in the light of the Supreme Court’s decision. 8. Accordingly, the impugned orders in the appeals are hereby set aside and all the matters are remitted to the CESTAT, which shall proceed to examine and decide the merits of the appeals without being influenced by the decision in Mangli Impex (supra). At the same time, the final decision in Mangli Impex (supra), would bind all parties- on the issue of jurisdiction, so that there is no question of its having to be re-agitated all over again. Furthermore, this Court is of the opinion that till final decision is taken in Mangli Impex (supra), no coercive action should be taken against the assessees in the event of any adverse order, nor should any prosecution be launched against them. These too shall await the final outcome of Mangli Impex (supra).

¶346

The appeals are, accordingly, disposed of in the above terms. All pending applications too are disposed of.

¶347

(INDERJEET SINGH),J

¶348

(S. RAVINDRA BHAT),CJ

¶349

KAMLESH KUMAR /s-476 to 514 & 518

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Cce and St JAIPUR-1 (Commissioner of Customs (Preventive), Jodhpur) v. Sh. Ishwar Das Moolrajani

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Cce and St JAIPUR-1 (Commissioner of Customs (Preventive), Jodhpur) v. Sh. Ishwar Das Moolrajani

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