Dipali Electronics Pvt.Ltd v. Union of India & Ors.
Case at a glance
- Order date
- 09 Apr 2025
- Bench
- FIRDOSH P POONIWALLA, B P COLABAWALLA
Outcome
Dismissed
In view of the aforesaid statement, the above Appeal is dismissed
Provisions considered
- Customs Act, 1962 s. 112(b)
Key paragraphs
- Para 33. In view of the aforesaid statement, the above Appeal is dismissed as withdrawn with liberty to the Appellant to challenge the order of the Commissioner (on remand) before the appropriate forum. It is needless to clarify that we have not opined on the merits…
Judgment
Mr.Bharat Raichandani (V.C.) a/w Ms.Ankita Vashishtha and Mr.Aman Mishra i/b M/s.UBR Legal, Advocates for the Appellant. Ms.Sangeeta Yadav i/b Mr.Vijay Kanthariya, Advocate for the Respondents. CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: APRIL 9, 2025 P. C.
The above Appeal takes exception to the Order passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai dated 19 th June
2024. By the impugned Order, CESTAT remanded the matter to the Commissioner of Customs to determine whether penalty could be imposed on the Appellant under Section 112(a) or 112(b) of the Customs Act, 1962. Mohite APRIL 9, 2025 15 cuapp57-24.doc
We are informed that after the filing of this Appeal, the Commissioner has already decided the matter on remand and imposed penalty on the Appellant under Section 112(b) of the Customs Act, 1962. In these facts, Mr.Raichandani, the learned Advocate appearing on behalf of the Appellant, on instructions, stated that he would like to withdraw the above Appeal and challenge the order passed by the Commissioner before the Appellate Authority.
Operative part
In view of the aforesaid statement, the above Appeal is dismissed as withdrawn with liberty to the Appellant to challenge the order of the Commissioner (on remand) before the appropriate forum. It is needless to clarify that we have not opined on the merits and all issues are expressly kept open on both the sides.
This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] Mohite APRIL 9, 2025
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: In view of the aforesaid statement, the above Appeal is dismissed
Which statutory provisions did this judgment involve?
Customs Act, 1962 — s. 112(b).
Which court decided this case, and when?
Bombay High Court, on 09 Apr 2025. The bench was FIRDOSH P POONIWALLA, B P COLABAWALLA.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.