PRINCIPAL COMMISIONER vs M/S VENUS INDUSTRIES

Judgment text excerpt

$~48 & 49 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 8th April, 2025 + CUSAA 82/2022 and CM APPL. 30316/2022 PRINCIPAL COMMISSIONER ..... Appellant Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh, Adv. versus M/S VENUS INDUSTRIES ..... Respondent Through: Mr. Rohit Oberoi & Mr. Umang Bhatia, Advs. (Mob: 9810383816) 49 WITH + CUSAA 83/2022 and CM APPL. 30487/2022 PRINCIPAL COMMISSIONER ..... Appellant Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh, Adv. versus ARUN KUMAR AGARWAL ..... Respondent Through: Mr. Rohit Oberoi & Mr. Umang Bhatia, Advs. (Mob: 9810383816) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. In the present appeals, the Appellant has sought the setting aside of the following Final Orders passed by the Customs Excise and Service Tax Appellate Tribunal (‘CESTAT’): ● Final Order No. C/A/50006/2022-CU [DB] dated 04th January, 2022 in Appeal No. C/50196/2020; ● Final Order No. C/A/50005/2022-CU [DB] dated 04th January, 2022 Signature Not Verified Signed By:RAHUL Signing Date:11.04.2025 CUSAA 82/2022 & CUSAA 83/2022 Page 1 of 4 14:38:50 in Appeal No C/50195/2020. 3. In these matters, CESTAT had quashed the Order-in-Original dated 13th November, 2019 passed in Customs Appeal Nos. C/50196/2020 and C/50195/2020 by following the decision in Canon India Private Limited v. Commissioner of Customs, 2021 SCC OnLine SC 563 (Canon-I). 4. However, the Canon-I decision has been reviewed in Review Petition (Civil) No. 400/2021 titled 'Commissioner of Customs v. M/s Canon India Private Limited’, (hereinafter, ‘Canon-II’). 5. In Canon-II, the following findings have been rendered by the Supreme Court: “168.In view of the aforesaid discuss