(M.R. Shah and B.V. Nagarathna, JJ.)
Petition for Special Leave to Appeal (C) No. 19710/2021, decided on February 11, 2022
Asahi India Glass Ltd. _______________________________ Petitioner;
v.
Commissioner of Customs and Another ______________ Respondent(s).
(For Admission and I.R.)
Petition for Special Leave to Appeal (C) No. 19710/2021 and CWP No. 22451/2021
The Order of the court was delivered by
Order
1. It is not in dispute that by now the final Assessment Order has been passed. It is also not in dispute that against the final Assessment Order, the petitioner has preferred an appeal before the Commissioner (Appeals) which is pending.
2. In that view of the matter, Shri Saurabh Suman Sinha, learned counsel appearing on behalf of the petitioner does not press the present Special Leave Petition. However, it is requested to make suitable observations that the Commissioner (Appeals) to decide and dispose of the appeal against the final Assessment Order in accordance with law and on its own merits without any way being influenced by any of the observations made by the High Court in the impugned judgment and order. Shri Balbir Singh, learned ASG appearing on behalf of the respondents has no objection.
3. The present Special Leave Petition stands disposed of as withdrawn without further entering into the merits of the controversy and/or expressing anything on merits in favour of either of the parties. The Commissioner (Appeals) to decide and dispose of the appeal which has been filed against the final Assessment in accordance with law and on its own merits without in any way being influenced by any of the observations made by the High Court in the impugned judgment and order, if any.
4. Pending application(s), if any, shall stand disposed of.
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