COMMISSIONER OF CUSTOMS vs SURENDRA SINGH MEHTA

Judgment text excerpt

$~6 & 7 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd August, 2025 + CUSAA 29/2024 COMMISSIONER OF CUSTOMS .....Appellant Through: Mr. Harpreet Singh, SSC with Mr. Jai Ahuja, Mr. Sanidhya Sharma, Mr. Akshay Saxena and Ms. Shivali Saxena, Advs. versus SURENDRA SINGH MEHTA .....Respondent Through: None. 7 WITH + CUSAA 31/2024 COMMISSIONER OF CUSTOMS .....Appellant Through: Mr. Harpreet Singh, SSC with Mr. Jai Ahuja, Mr. Sanidhya Sharma, Mr. Akshay Saxena and Ms. Shivali Saxena, Advs. versus UTTAM SHARMA .....Respondent Through: None. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 19530/2024 in CUSAA 29/2024 CM APPL. 20440/2024 in CUSAA 31/2024 2. These are applications for condonation of delay in filing the Customs Signature Not Verified Digitally Signed CUSAA 29/2024 and connected matter Page 1 of 5 By:RAHUL Signing Date:25.08.2025 14:40:44 Appeals before this Hon’ble Court. For the reasons stated in the applications, the delay is condoned. The applications are disposed of. CUSAA 29/2024 CUSAA 31/2024 3. These appeals challenge the impugned orders passed by the Customs Excise & Service Tax Appellate Tribunal (hereinafter “CESTAT”) dated 5th July, 2017 and 20th June, 2017 by which the CESTAT had remanded the matter to the Adjudicating Authority to await the decision in Union of India & Ors. vs. Mangali Impex Limited, Special Leave Petition (C) No. 20453 of 2016. 4. Notice was issued in CUSAA 29/2024 on 3rd April, 2024 and in CUSAA 31/2024, however, none appears for the Respondent. The noting of the Registry is that notice was issued and the process fee was also filed but the Respondents were not residing at the respective addresses. 5. Similar appeals have alre