COMMISSIONER OF CUSTOMS vs SURENDRA SINGH MEHTA

$~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 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