A common order dismissed multiple connected civil review petitions filed by the Commissioner of Customs. The court held that no valid grounds were made out for interference since the matter had been remanded to original authorities to decide jurisdiction pending the Supreme Court decision in Mangali Impex.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[2024:RJ-JP:6069-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Review Petition No. 48/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
Connected With
D.B. Civil Review Petition No. 10/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 11/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 12/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
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(2 of 17)
----Petitioner
Versus
Nimbark Textile Mills Jaipur, Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)
----Respondent
D.B. Civil Review Petition No. 13/2019
Commissioner Of Customs(Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 14/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 15/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
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(3 of 17)
----Respondent
D.B. Civil Review Petition No. 16/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 17/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 18/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
Arun Kumar Dhandharia Director, H-173 Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)
----Respondent
D.B. Civil Review Petition No. 19/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
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(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)
----Respondent
D.B. Civil Review Petition No. 20/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 21/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
Prem Cables Pvt. Ltd., Pipalia Kalan Pali Rajasthan
----Respondent
D.B. Civil Review Petition No. 22/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
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(5 of 17)
----Respondent
D.B. Civil Review Petition No. 23/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 24/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 25/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 26/2019
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)
----Respondent
D.B. Civil Review Petition No. 27/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 28/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 29/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
Saraswati Fabrics, Ad-1 Devi Marg Bani Park Jaipur Raj. Also Having Address At Saraswati Fabrics Jaipur Texweaving Park
(7 of 17)
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Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)
----Respondent
D.B. Civil Review Petition No. 30/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 31/2019
Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
Royal Crafts And Creations Pvt. Ltd., H-173, Riico Industrial Area, Silora, Kishangarh, Distt. Ajmer (Raj.).
----Respondent
D.B. Civil Review Petition No. 32/2019
Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
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.
----Respondent
D.B. Civil Review Petition No. 33/2019
Commissioner Of Customs(Preventive), Jodhpur Hqrs. At New
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Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
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.)
----Respondent
D.B. Civil Review Petition No. 34/2019
Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
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.
----Respondent
D.B. Civil Review Petition No. 35/2019
Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
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.).
----Respondent
D.B. Civil Review Petition No. 36/2019
Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
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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.).
----Respondent
D.B. Civil Review Petition No. 37/2019
Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
Shiv Enterprises, 167, Chaura Rasta, Jaipur (Raj.) Also Having Address At Shiv Enterprises, Jaipur Texweaving Park, Riico Industrial Area, Silora, Kishangarh Distt. Ajmer (Raj.).
----Respondent
D.B. Civil Review Petition No. 38/2019
Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
----Respondents
D.B. Civil Review Petition No. 39/2019
Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
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(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.).
----Respondent
D.B. Civil Review Petition No. 40/2019
Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
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.
----Respondent
D.B. Civil Review Petition No. 42/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 43/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
Sanjeev Kumar Proprietor, 105 City Centre Sansar Chandra Road Jaipur Raj. Also Having Address At Sanjeev Kumar Prayag
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Fabrics Jaipur Texweaving Park Riico Industrial Area Silora Kishangarh Distt. Ajmer (Raj)
----Respondent
D.B. Civil Review Petition No. 44/2019
Commissioner Of Customs (Preventive) Jodhpur, Hqrs. At New Central Revenue Building Statue Circle C-Scheme Jaipur (Raj)302005
----Petitioner
Versus
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)
----Respondent
D.B. Civil Review Petition No. 45/2019
Commissioner Of Customs (Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
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.
----Respondent
D.B. Civil Review Petition No. 46/2019
Commissioner Of Customs(Preventive), Jodhpur Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
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.).
----Respondent
D.B. Civil Review Petition No. 47/2019
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Commissioner Of Customs (Preventive), Jodhpur, Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.)- 302005.
----Petitioner
Versus
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.).
----Respondent
D.B. Civil Review Petition No. 49/2019
Cce And St-Jaipur-I Commissioner Of Customs(Preventive), Jodhpur, Hqrs. At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.)- 302005.
----Petitioner
Versus
Rajasthan Watch Manufacturers, B-21, Shri Ji Ki Mori, Tripolia Bazar, Jaipur, Rajasthan.
----Respondent
D.B. Civil Review Petition No. 63/2019
Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
Naresh Moolrajani, Rochees Watches Pvt. Ltd., A-21, Shri Ji Ki Mori Tripolia Bazar, Jaipur, Rajasthan.
----Respondent
D.B. Civil Review Petition No. 64/2019
Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
Nathumal Punjabi Hmd Pvt. Ltd., 24 Shri Ji Ki Mori Tripolia Bazar, Jaipur, Rajasthan.
(13 of 17)
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----Respondent
D.B. Civil Review Petition No. 65/2019
Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
Neeraj Moolrajani, M/s Rajasthan Watch Manufacturers., A-21 Shri Ji Ki Mori Tripolia Bazar, Jaipur, Rajasthan.
----Respondent
D.B. Civil Review Petition No. 66/2019
Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
Nanak Das Moolrajani, Rochees Time Pvt. Ltd., B-6-B, Rochees Mansion, Kanwar Nagar, Jaipur Rajasthan.
----Respondent
D.B. Civil Review Petition No. 67/2019
Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
Naresh Moolrajani, Rochees Time Pvt. Ltd., B-6-B, Rochees Mansion, Kanwar Nagar, Jaipur, Rajasthan.
----Respondent
D.B. Civil Review Petition No. 68/2019
Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,) Hqrs., At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur (Raj.) 302005.
----Petitioner
Versus
Ishwar Das Moolrajani, Rochees Watches Pvt. Ltd., A-21 Shri Ji Ki Mori Tripolia Bazar, Jaipur, Rajasthan.
(14 of 17) [CRW-48/2019]
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----Respondent
D.B. Civil Review Petition No. 71/2019
Cce And St, Jaipur-1, (Commissioner Of Customs (Preventive), Jodhpur,)Hqrs., At New Central Revenue Building Statue Circle, C-Scheme, Jaipur (Raj) 302005
----Petitioner
Versus
Rajkumar Mansukhani, Rochees Time Pvt. Ltd. B-6-B, Rochees Mansion, Kanwar Nagar, Jaipur Rajasthan
----Respondent
| 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 |
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA
Order
REPORTABLE :
06/02/2024
AVNEESH JHINGAN, J. (ORAL) :
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(15 of 17)
India [2016 (335) ELT 605 (Delhi)] is pending before the Supreme Court and the operation of Delhi High Court order is stayed.
(16 of 17) [CRW-48/2019]
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“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.”
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been remanded back to the original authority and before proceeding further, the issue of jurisdiction is to be decided first.
(SHUBHA MEHTA),J
(AVNEESH JHINGAN),J
Preeti Asopa /128-173
1 issue framed by the court
Whether review petitions are maintainable for challenging the dismissal of appeals on jurisdiction and applicability of Mangali Impex case.
Colour shows how this judgement treated each authority
Mangali Impex Limited Vs. Union of IndiaReferred¶332
Mangali Impex Limited Vs. Union of India [2016 (335) ELT 605 (Delhi)]
Deepak M. Ganeyan Vs. The Commissioner of Customs and Service Tax, BangaloreExplained¶339
Deepak M. Ganeyan Vs. The Commissioner of Customs and Service Tax, Bangalore
Commissioner Of Customs (Preventive), Jodhpur
Kapil Fabrics
Prayag Fabrics
Nimbark Textile Mills
Capital Texfab Pvt. Ltd.
Rajkumar Mansukhani
Avneesh Jhingan
Shubha Mehta
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
