(Uday Umesh Lalit and S. Ravindra Bhat, JJ.)
Civil Appeal Nos. 2515-2519 of 2011, decided on November 26, 2021
Commissioner of Customs (Preventive), New Delhi ___ Appellant;
v.
Airmid Aviation Services (P) Ltd. & Others ________ Respondent(s).
With
Civil Appeal No. of 2021
(Diary No. 17296 of 2020)
Commissioner of Customs (Import), Mumbai ____________ Appellant;
v.
Airmid Aviation Pvt. Ltd. __________________________ Respondent.
And
Civil Appeal Nos. 10789-10790 of 2011
Commissioner of Customs (Preventive), New Delhi ________ Appellant;
v.
Dove Airlines (Pvt.) Ltd. & Another _________________ Respondent(s).
Civil Appeal Nos. 2515-2519 of 2011; Civil Appeal No. of 2021 (Diary No. 17296 of 2020); and Civil Appeal Nos. 10789-10790 of 2011
The Order of the court was delivered by
Order
1. These appeals filed under Section 130-E of the Customs Act, 1962 are directed against the (1) judgment and final order No. C/170-174/10 dated 12.11.2010 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Appeal Nos. C/493 to 497/2009 and C/CO/212/2009; (2) final impugned order No. A/87028/2019 dated 11.9.2019 passed by the Customs, Excise & Service Tax Appellate Tribunal, Mumbai, West Zonal Bench in Custom Appeal No. 411 of 2011; and, (3) judgment and final order No. C/237-238/2011-CU(DB) dated 03.06.2011 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No. C/260/2010-C261/2010-CU(DB).
2. Delay of 282 days in filing Civil Appeal Diary No. 17296 of 2020 is condoned.
3. We have heard Mr. Sanjay Jain, learned Additional Solicitor General in support of the appeals and learned counsel appearing for the assessees.
4. We have gone through the statement of case filed on behalf of the appellant and do not find that the issues raised come within the four corners of Section 130-E of the Customs Act, 1962.
5. We, therefore, do not see any reason to entertain these appeals in our jurisdiction under Section 130-E of the Customs Act, 1962.
6. The civil appeals are, therefore, dismissed leaving all questions of law open to be agitated in an appropriate case.
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 8829 OF 2011
Capt K.N.G. Nair.….Appellant
v.
Commissioner of Customs (Import), Mumbai.….Respondent
WITH
CIVIL APPEAL NO. 8699 OF 2011
King Rotors & Air Charter Private Ltd.….Appellant
v.
Commissioner of Customs (ACC & Import), Mumbai.….Respondent
ORDER
7. Heard learned counsel for the appellants.
8. These matters do not come within the sphere of Section 130-E of the Customs Act, 1962. We, therefore, do not see any reason to interfere in these matters.
9. These appeals are, therefore, dismissed.
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NOS. 5430-5432 OF 2017
M/s. International Air Charter Operations (I) Pvt. Ltd. etc.….Appellants
v.
Commissioner of Customs (Preventive), New Delhi.….Respondents
ORDER
10. Mr. Siddharth Dutta, learned Advocate appearing for the appellant submits that he has instructions to withdraw the instant civil appeals.
11. Statement recorded.
12. The civil appeals are, accordingly, dismissed as withdrawn.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Civil Appeal Nos. 2515-2519/2011
Commissioner of Customs (Preventive), New Delhi.….Appellant
v.
M/s. Airmid Aviation Services (P) Ltd. & Ors.….Respondents
WITH
Diary No. 17296/2020 (XVII-A)
(FOR ADMISSION and I.R.; IA No. 83192/2020 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT; IA No. 83191/2020 – FOR EXPARTE STAY; and, IA No. 83190/2020 – FOR CONDONATION OF DELAY IN FILING APPEAL)
C.A. No. 8829/2011 (XVII-A)
C.A. No. 8699/2011 (XVII-A)
C.A. Nos. 10789-10790/2011 (XVII-A)
C.A. Nos. 14535-14537/2015 (III)
C.A. Nos. 5430-5432/2017 (XVII-A)
Date : 26-11-2021 These appeals were called on for hearing today.
(Before Uday Umesh Lalit and S. Ravindra Bhat, JJ.)
UPON hearing the counsel the Court made the following
ORDER
ITEM NO. 13 – CIVIL APPEAL NOS. 2515-2519 OF 2011; ITEM NO. 13.1 CIVIL APPEAL DIARY NO. 17296 OF 2020; AND, ITEM NO. 13.4 – CIVIL APPEAL NOS. 10789-10790 OF 2011.
13. Delay condoned.
14. The appeals are dismissed leaving all questions of law open to be agitated in an appropriate case, in terms of the Signed Order placed on the file.
15. Pending applications, if any, also stand disposed of.
ITEM NO. 13.2 – CIVIL APPEAL NO. 8829 OF 2011; AND, ITEM NO. 13.3 – CIVIL APPEAL NO. 8699 OF 2011
16. The appeals are dismissed, in terms of the Signed Order placed on the file.
17. Pending applications, if any, also stand disposed of.
ITEM NO. 13.5 – CIVIL APPEAL NOS. 14535-14537 OF 2015
18. List on 06.12.2021.
ITEM NO. 13.6 – CIVIL APPEAL NOS. 5430-5432 OF 2017
19. The appeals are dismissed as withdrawn, in terms of the Signed Order placed on the file.
———
