(Sanjiv Khanna and Bela M. Trivedi, JJ.)
Civil Appeal No(s). 3047-3083 of 2012, decided on August 11, 2022
Commr. of Customs, T. Nadu _________________________ Appellant;
v.
Edhayam Frozen Foods and Others __________________ Respondent(s).
With
C.A. No. 3155-3156 of 2012
C.A. No. 4868-4871 of 2017
C.A. No. 4872-4875 of 2017
C.A. No. 4864-4867 of 2017
C.A. No. 5455-5457 of 2017
C.A. No. 5179-5184 of 2019
C.A. No. 3437 of 2018
Civil Appeal No(s). 3047-3083 of 2012; C.A. No. 3155-3156 of 2012; C.A. No. 4868-4871 of 2017; C.A. No. 4872-4875 of 2017; C.A. No. 4864-4867 of 2017; C.A. No. 5455-5457 of 2017; C.A. No. 5179-5184 of 2019; and C.A. No. 3437 of 2018
The Order of the court was delivered by
Order
1. Having heard the learned counsel for the parties, we do not think that the impugned judgment requires interference as the view taken is plausible and reasonable. Further, the cess in question is not being enforced w.e.f. 2006.
2. Accordingly, the appeals are dismissed.
3. Pending application(s) stands disposed of.
Civil Appeal No(s). 3047-3083/2012
The Commr. of Customs, T. Nadu _____________________ Appellant
v.
M/s. Edhayam Frozen Foods and Ors _________________ Respondent(s)
WITH
C.A. No. 5179-5184/2019 (XII)
C.A. No. 3155-3156/2012 (XII)
C.A. No. 4868-4871/2017 (XI-A)
C.A. No. 4872-4875/2017 (XI-A)
C.A. No. 4864-4867/2017 (XI-A)
C.A. No. 5455-5457/2017 (XI-A)
C.A. No. 3437/2018 (XII)
(FOR ADMISSION and I.R. and IA No. 39824/2018-CONDONATION OF DELAY IN FILING and IA No. 39825/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Date: 11-08-2022 These appeals were called on for hearing today.
(Before Sanjiv Khanna and Bela M. Trivedi, JJ.)
UPON hearing the counsel, the Court made the following
ORDER
4. The appeals are dismissed in terms of the signed order.
5. Pending application(s), if any, stand disposed of.
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