Dismissed

Commissioner of Customs(Preventive) v. Ashoka Texfab

Rajasthan HC6 Feb 2024CRW/46/2019

Case brief

AI extract

What is this about?

A single bench of the Rajasthan High Court at Jaipur dismissed multiple connected civil review petitions filed by the Commissioner of Customs (Preventive). The court held that no ground for interference was made out as the matter had been remanded to the original authority to decide the jurisdictional issue pending the Supreme Court decision in Mangali Impex Limited vs Union of India.

What did the court decide?

None. The review petitions were dismissed.

Commissioner of Customs(Preventive) Vs Ashoka Texfab — Rajasthan HC (2024) — LawSathi Research

¶1

[2024:RJ-JP:6069-DB]

¶2

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

¶3

D.B. Civil Review Petition No. 48/2019

¶4

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

¶5

----Petitioner

¶6

Versus

¶7

Kapil Fabrics, 21-B Vasundhara Colony Tonk Road Jaipur Raj. Also Having Address At Kapil Fabrics Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶8

----Respondent

¶9

Connected With

¶10

D.B. Civil Review Petition No. 10/2019

¶11

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

¶12

----Petitioner

¶13

Versus

¶14

Prayag Fabrics, 105 City Centre Sansar Chandra Road Jaipur Raj. Also Having Address At Prayag Fabrics Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶15

----Respondent

¶16

D.B. Civil Review Petition No. 11/2019

¶17

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

¶18

----Petitioner

¶19

Versus

¶20

Prayag Fabrics, 105 City Centre Sansar Chandra Road Jaipur Raj. Also Having Address At Prayag Fabrics Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶21

----Respondent

¶22

D.B. Civil Review Petition No. 12/2019

¶23

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

[2024:RJ-JP:6069-DB]

[CRW-48/2019]

(2 of 17)

----Petitioner

Versus

Nimbark Textile Mills Jaipur, Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶30

----Respondent

¶31

D.B. Civil Review Petition No. 13/2019

¶32

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

¶33

----Petitioner

¶34

Versus

¶35

Rajendra Kumar Mittal Director, 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)

¶36

----Respondent

¶37

D.B. Civil Review Petition No. 14/2019

¶38

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

¶39

----Petitioner

¶40

Versus

¶41

Kapil Sarawagi Proprietor, 21-B Vasundhara Colony Tonk Road Jaipur Raj. Also Having Address At Kapil Sarawagi Proprietor Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶42

----Respondent

¶43

D.B. Civil Review Petition No. 15/2019

¶44

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

¶45

----Petitioner

¶46

Versus

¶47

Shree Kundan Pvt. Ltd., 105 City Centre Sansar Chandra Road Jaipur Raj. Also Having Address At Shree Kundan Cottons Pvt. Ltd. Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

[2024:RJ-JP:6069-DB]

[CRW-48/2019]

(3 of 17)

----Respondent

D.B. Civil Review Petition No. 16/2019

¶53

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

¶54

----Petitioner

¶55

Versus

¶56

Capital Texfab Pvt. Ltd., 25 Opp. Hotel Gandharv Station Road Jaipur Raj Also Having Address At Capital Texfab Pvt. Ltd.jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶57

----Respondent

¶58

D.B. Civil Review Petition No. 17/2019

¶59

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

¶60

----Petitioner

¶61

Versus

¶62

Samarat Exports, 207 Everest Vihar-B Kings Road Nirman Nagar Jaipur Raj Also Having Address At Samrat Exports Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶63

----Respondent

¶64

D.B. Civil Review Petition No. 18/2019

¶65

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

¶66

----Petitioner

¶67

Versus

¶68

Arun Kumar Dhandharia Director, H-173 Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶69

----Respondent

¶70

D.B. Civil Review Petition No. 19/2019

¶71

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

[2024:RJ-JP:6069-DB]

[CRW-48/2019]

(4 of 17)

----Petitioner

Versus

Naveen Traders, 53 Subhash Colony Shastri Nagar Jaipur Raj. Also Having Address At Naveen Traders Partner Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶78

----Respondent

¶79

D.B. Civil Review Petition No. 20/2019

¶80

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

¶81

----Petitioner

¶82

Versus

¶83

Shree Shyam Maheshwari Director Shree Kundan Pvt. Ltd., 105 City Centre Sansar Chandra Road Jaipur Raj. Also Having Address At Shree Kundan Cottons Pvt. Ltd. Jaipur Texweaving Park Riico Industrial Area Silora Kishangarg Distt. Ajmer (Raj)

¶84

----Respondent

¶85

D.B. Civil Review Petition No. 21/2019

¶86

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

¶87

----Petitioner

¶88

Versus

¶89

Prem Cables Pvt. Ltd., Pipalia Kalan Pali Rajasthan

¶90

----Respondent

¶91

D.B. Civil Review Petition No. 22/2019

¶92

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

¶93

----Petitioner

¶94

Versus

¶95

S.b. Agarwal Director (Now Converted Into M/s Jtpl Texmart Pvt. Ltd.), 37-38 Yarnwala Chambers Ramganj Bazar Jaipur Also Having Address At Jtpl Texmart Ltd. Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

[2024:RJ-JP:6069-DB]

[CRW-48/2019]

(5 of 17)

----Respondent

D.B. Civil Review Petition No. 23/2019

¶101

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

¶102

----Petitioner

¶103

Versus

¶104

Anil Kumar Jain Director, 25 Opp. Hotel Gandharv Station Road Jaipur Also Having Addres At Capital Texfab Pvt. Ltd. Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶105

----Respondent

¶106

D.B. Civil Review Petition No. 24/2019

¶107

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

¶108

----Petitioner

¶109

Versus

¶110

Rajendra Prasad Jain Proprietor Saraswati Fabrics, Ad-1 Devi Marg Bani Park Jaipur Raj. Also Having Address At Saraswati Fabrics Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶111

----Respondent

¶112

D.B. Civil Review Petition No. 25/2019

¶113

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

¶114

----Petitioner

¶115

Versus

¶116

V.k. Textiles, Brij Vihar Kings Road Nirman Nagar Jaipur Raj. Also Having Addres At V.k. Textiles Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶117

----Respondent

¶118

D.B. Civil Review Petition No. 26/2019

¶119

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

[2024:RJ-JP:6069-DB]

[CRW-48/2019]

(6 of 17)

----Petitioner

Versus

Sarvesh Agarwal Director, A-594 Siddharth Nagar Jawahar Circle Jaipur Raj. Also Having Address At Kamakshi Kraftex Pvt. Ltd. Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶126

----Respondent

¶127

D.B. Civil Review Petition No. 27/2019

¶128

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

¶129

----Petitioner

¶130

Versus

¶131

Chandrakanta Singhal Proprietor M/s Chandra Textiles, 46 Sardar Club Scheme Air Force Road Ratanda Jodhpur Rajasthan Alos Having Address At Chandra Textiles Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶132

----Respondent

¶133

D.B. Civil Review Petition No. 28/2019

¶134

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

¶135

----Petitioner

¶136

Versus

¶137

Nimbarka Exportsgeet Govind Fabrics, 54-59 Kgb Ka Rasta Johri Bazar Jaiur Raj. Jaipur Raj. Also Having Address At Nimbarka Exports Geet Govind Fabrics Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶138

----Respondent

¶139

D.B. Civil Review Petition No. 29/2019

¶140

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

¶141

----Petitioner

¶142

Versus

¶143

Saraswati Fabrics, Ad-1 Devi Marg Bani Park Jaipur Raj. Also Having Address At Saraswati Fabrics Jaipur Texweaving Park

(7 of 17)

[2024:RJ-JP:6069-DB]

[CRW-48/2019]

Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶148

----Respondent

¶149

D.B. Civil Review Petition No. 30/2019

¶150

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

¶151

----Petitioner

¶152

Versus

¶153

Naveen Kumar Gupta Proprietor Naveen Traders, 53 Subhash Colony Shashtri Nagar Jaipur Raj. Also Having Address At Naveen Kumar Gupta Proprietor Naveen Traders Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶154

----Respondent

¶155

D.B. Civil Review Petition No. 31/2019

¶156

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

¶157

----Petitioner

¶158

Versus

¶159

Royal Crafts And Creations Pvt. Ltd., H-173, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer (Raj.).

¶160

----Respondent

¶161

D.B. Civil Review Petition No. 32/2019

¶162

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

¶163

----Petitioner

¶164

Versus

¶165

Chandra Textiles, 46 Sardar Club Scheme, Air Force Road, Ratanada, Jodhpur Raj. Also Having Address At Chandra Textiles, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer Raj.

¶166

----Respondent

¶167

D.B. Civil Review Petition No. 33/2019

¶168

Commissioner Of Customs(Preventive), Jodhpur Hqrs. At New

¶169

[2024:RJ-JP:6069-DB] (8 of 17)

¶170

[CRW-48/2019]

¶171

Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

¶172

----Petitioner

¶173

Versus

¶174

Bhawana Agarwal, Proprietor Nimbark Exports Geet Govind Fabrics, 54-59, Kgbka Rasta, Johri Bazar, Jaipur Raj. Also Having Address At Nimbark Exports Geet Govind Fabrics, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer (Raj.)

¶175

----Respondent

¶176

D.B. Civil Review Petition No. 34/2019

¶177

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

¶178

----Petitioner

¶179

Versus

¶180

Virendra Kumar Khandelwal, Proprietor, Brij Vihar, Kings Road, Nirman Nagar, Jaipur Raj. Also Having Address At V.k. Textiles, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh Distt. Ajmer, Rajasthan.

¶181

----Respondent

¶182

D.B. Civil Review Petition No. 35/2019

¶183

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

¶184

----Petitioner

¶185

Versus

¶186

Shanti Kumar Jain, Proprietor, 50 Kamdhenu Shopping Complex, Near Peetal Factory, Jaipur Raj. Also Having Address At Saraswati Textile, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer (Raj.).

¶187

----Respondent

¶188

D.B. Civil Review Petition No. 36/2019

¶189

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

----Petitioner

[2024:RJ-JP:6069-DB]

[CRW-48/2019]

(9 of 17)

Versus

Sanjeev Kumar, Director, 105, City Centre, Sansar Chandra Road, Jaipur Raj. Also Having Address At Sanjeev Kumar, Prayag Fabrics, Jaipur Texweaving Park, Riico Industrial Area, Silora Kishnagarh, Distt. Ajmer (Raj.).

¶196

----Respondent

¶197

D.B. Civil Review Petition No. 37/2019

¶198

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

¶199

----Petitioner

¶200

Versus

¶201

Shiv Enterprises, 167, Chaura Rasta, Jaipur (Raj.) Also Having Address At Shiv Enterprises, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh Distt. Ajmer (Raj.).

¶202

----Respondent

¶203

D.B. Civil Review Petition No. 38/2019

¶204

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

¶205

----Petitioner

¶206

Versus

¶207

Pankaj P. Shah, Director Of Prem Calbes Pvt. Ltd. Pipalia Kalan, Pali, Raj.

¶208

Commissioner Of Custom, New Custom House, Near Igi Airport, New Delhi

¶209

Commissioner Of Custom, New Delhi Preventive Preventive Custom House, Near Igi Airport New Delhi

¶210

----Respondents

¶211

D.B. Civil Review Petition No. 39/2019

¶212

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

[2024:RJ-JP:6069-DB]

[CRW-48/2019]

(10 of 17)

----Petitioner

Versus

Sameer Khandelwal, Proprietor Samrat Exports, 207 Everest Vihar-B, Kings Road, Nirman Nagar, Jaipur Raj Also Having Address At Samrat Exorts, Jaipur Texweaving Park, Riico Industial Area, Silora, Kishangarg Distt. Ajmer (Raj.).

¶219

----Respondent

¶220

D.B. Civil Review Petition No. 40/2019

¶221

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

¶222

----Petitioner

¶223

Versus

¶224

Kamakshi Kraftex Pvt. Ltd., A-594, Siddharth Nagar, Jawahar Circle, Jaipur Raj. , Also Having Address At Kamakshi Kraftex Pvt. Ltd. Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarg Distt. Ajmer, Raj.

¶225

----Respondent

¶226

D.B. Civil Review Petition No. 42/2019

¶227

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

¶228

----Petitioner

¶229

Versus

¶230

Alok Agarwal Proprietor Shiv Enterprises, 167 Chaura Rasta Jaipur Raj Also Having Address At Shiv Enterprises Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶231

----Respondent

¶232

D.B. Civil Review Petition No. 43/2019

¶233

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

¶234

----Petitioner

¶235

Versus

¶236

Sanjeev Kumar Proprietor, 105 City Centre Sansar Chandra Road Jaipur Raj. Also Having Address At Sanjeev Kumar Prayag

¶237

[2024:RJ-JP:6069-DB] (11 of 17)

¶238

[CRW-48/2019]

¶239

Fabrics Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)

¶240

----Respondent

¶241

D.B. Civil Review Petition No. 44/2019

¶242

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

¶243

----Petitioner

¶244

Versus

¶245

Saraswati Textiles 50 Kamdhenu Shopping Complex Near Peetal Factory Jaipur Raj., Also Having Address At Saraswati Textile Jaipur Texweaving Park Riico Industrial Area Silora Kishangarg Distt. Ajmer (Raj)

¶246

----Respondent

¶247

D.B. Civil Review Petition No. 45/2019

¶248

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

¶249

----Petitioner

¶250

Versus

¶251

Jtpl Texmart Ltd. Now Converted Into M/s Jtpl Texmart Pvt. Ltd., 37-38, Yarnwala Chamber, Ramganj Bazar, Jaipur Raj. Also Having Address At Jtpl Texmart Ltd. Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer, Raj.

¶252

----Respondent

¶253

D.B. Civil Review Petition No. 46/2019

¶254

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

¶255

----Petitioner

¶256

Versus

¶257

Ashoka Texfab, 754, Mishra Rajaji Ka Rasta, Indra Bazar, Jaipur Raj. Also Having Address At Ashoka Texfab, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer (Raj.).

¶258

----Respondent

¶259

D.B. Civil Review Petition No. 47/2019

¶260

[2024:RJ-JP:6069-DB] (12 of 17)

¶261

[CRW-48/2019]

¶262

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

¶263

----Petitioner

¶264

Versus

¶265

Ashok Kumar Jain, Partner 754, Mishra Rajaji Ka Rasta Indra Bazar, Jaipur, Raj, Also Having Address At Ashok Kumar Jain, Partner, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangag Distt. Ajmer, (Raj.).

¶266

----Respondent

¶267

D.B. Civil Review Petition No. 49/2019

¶268

Cce And St-Jaipur-I Commissioner Of Customs(Preventive), Jodhpur, Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.)- 302005.

¶269

----Petitioner

¶270

Versus

¶271

Rajasthan Watch Manufacturers, B-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur, Rajasthan.

¶272

----Respondent

¶273

D.B. Civil Review Petition No. 63/2019

¶274

Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

¶275

----Petitioner

¶276

Versus

¶277

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

¶278

----Respondent

¶279

D.B. Civil Review Petition No. 64/2019

¶280

Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

¶281

----Petitioner

¶282

Versus

¶283

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

(13 of 17)

[2024:RJ-JP:6069-DB]

[CRW-48/2019]

----Respondent

D.B. Civil Review Petition No. 65/2019

¶289

Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

¶290

----Petitioner

¶291

Versus

¶292

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

¶293

----Respondent

¶294

D.B. Civil Review Petition No. 66/2019

¶295

Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

¶296

----Petitioner

¶297

Versus

¶298

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

¶299

----Respondent

¶300

D.B. Civil Review Petition No. 67/2019

¶301

Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

¶302

----Petitioner

¶303

Versus

¶304

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

¶305

----Respondent

¶306

D.B. Civil Review Petition No. 68/2019

¶307

Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.

¶308

----Petitioner

¶309

Versus

¶310

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

¶311

(14 of 17) [CRW-48/2019]

¶312

[2024:RJ-JP:6069-DB]

¶313

----Respondent

¶314

D.B. Civil Review Petition No. 71/2019

¶315

Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,)Hqrs., At New Central Revenue Building Statue Circle, C-Scheme, Jaipur (Raj) 302005

¶316

----Petitioner

¶317

Versus

¶318

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

¶319

----Respondent

¶320

For Petitioner(s)	: Mr. Sandeep Pathak with Ms. Jaya P.
	Pathak & Ms. Vartika Mehra
For Respondent(s)	: Mr.SS Hora with Mr.Anuj Jain & Mr.Aamir Mr.Ankit Totuka

¶321

HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA

Order

REPORTABLE :

06/02/2024

AVNEESH JHINGAN, J. (ORAL) :

¶326

These review petitions are being decided by common order, as the facts and issue involved are similar. For convenience the facts from DB Civil Misc. Review Petition No.10/2019 are being taken.

¶327

Brief facts are that custom authorities on 20^th April, 2011 issued a Show Cause Notice (for short ‘SCN’) to the respondent. The order in original was passed by the Commissioner of Customs on 31^st January, 2012 ordering recovery of differential duty, confiscation of seized machines and imposing penalty.

[2024:RJ-JP:6069-DB]

[CRW-48/2019]

(15 of 17)

Aggrieved of the order, the respondents preferred an appeal before the Commissioner Excise and Service Tax Appellate Tribunal (for short ‘CESTAT’). One of the issue involved was as to whether Commissioner of Customs (Preventive) or (DRI) was ‘proper officer’ for issuing SCN in case of escapement of custom duty. Various High Courts were having divergent views on the issue and the matter in the case of Mangali Impex Limited Vs. Union of

¶332

India [2016 (335) ELT 605 (Delhi)] is pending before the Supreme Court and the operation of Delhi High Court order is stayed.

¶333

The Tribunal taking into account pendency of the issue before Supreme Court, set aside the impugned order on 19^th July, 2017 and remanded the matter back to the original authority to decide the issue of jurisdiction at first instance, after the issue is decided by Supreme Court in Mangali Impex (supra) and then the merits of case. The status quo was ordered to be maintained for intervening period.

¶334

The petitioner - Commissioner of Customs (Preventive) filed appeal before this Court and framed two substantial questions of law reproduced below:

¶335

“1. Whether Commissioner of Customs (Preventive), who is jurisdictional Commissioner also for whole state of Rajasthan, is proper officer in view of Section 2(34) of the Customs Act, 1962 for assessment under Section 17 and Re-assessment/recovery of duty under Section 28 of the Customs Act, 1962?

¶336

Whether the case of M/s Mangali Impex vs. CCE is applicable in the present case?”

¶337

(16 of 17) [CRW-48/2019]

¶338

[2024:RJ-JP:6069-DB]

¶339

The appeals were dismissed on 01^st August, 2018 relying on the decision of Karnataka High Court in the case of Deepak M. Ganeyan Vs. The Commissioner of Customs and Service Tax, Bangalore dated 04^th July, 2018 holding that no substantial question of law arises. The operational part of the judgment of Karnataka High Court in the case of Deepak M.Ganeyan (supra) is reproduced as under:

¶340

“Having heard the learned counsel for the appellant, We are satisfied that no substantial question of law arises in the present case requiring our further consideration. The question of jurisdiction is obviously pending consideration before the Hon’ble Supreme Court of India and the law laid down by the Hon’ble Supreme Court of India is bound to be final and binding on all the Authorities and the Tribunal below. Therefore, since the present nature of the case as to which authority will have jurisdiction to decide the matter of the appellant and other persons mentioned in the show cause notice, will depend upon the Judgment of the Hon’ble Supreme Court, this matter need not be kept pending here on our Board and in our considered view no substantial question of law arises for consideration in this appeal. The proceedings before the concerned Authority who will be the ‘proper authority’ held so, by the Hon’ble Supreme Court will get seized of the matter and the contentions now raised before us can be raised before the said Authority.”

¶341

The review petition is filed on the ground that the question that decision of Mangali Impex Limited (supra) had no applicability was not decided.

¶342

Learned counsel for the respondents submits that rehearing is not the scope of review. He further submits that the matter has

[2024:RJ-JP:6069-DB]

[CRW-48/2019]

(17 of 17)

been remanded back to the original authority and before proceeding further, the issue of jurisdiction is to be decided first.

¶347

The scope of interference in review petition is limited. From perusal of order dated 01^st August, 2018 passed by this Court it is evident that the appellant/applicant had taken two stands; firstly that operation of the decision of Mangali Impex Limited (supra) has been stayed by Supreme Court and at the same time that the said decision is not applicable in the facts of the present case.

¶348

The combined effect of remand by Tribunal and dismissal of appeal by this Court is that the matter was remitted back to the original authority for decision afresh, with the condition that first the issue of jurisdiction is to be decided before proceeding on merits. The parties obviously are at liberty to raise all the issues at appropriate stage.

¶349

No ground for interfering in the review petitions is made out and consequently, the review petitions are dismissed.

¶350

Since we have heard the review petitions on merits, the applications for condonation of delay have rendered infructuous. 13. A copy of this order be separately placed in each connected file.

¶351

(SHUBHA MEHTA),J

¶352

(AVNEESH JHINGAN),J

¶353

Preeti Asopa /128-173

Commissioner of Customs(Preventive) v. Ashoka Texfab

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Commissioner of Customs(Preventive) v. Ashoka Texfab

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