(B.R. Gavai and S. Ravindra Bhat, JJ.)
Hazel Mercantile Ltd. ______________________________ Appellant;
v.
Commissioner of Customs Kandla ___________________ Respondent.
Civil Appeal No. 7780 of 2021, decided on January 4, 2022
The Order of the court was delivered by
Order
1. Mr. Karan Bharihoke, learned counsel appearing for the appellant does not pressing the appeal on merits. He restricts the claim for a direction to the Commissioner of Customs, Kandla to decide the waiver application within a stipulated period with liberty to challenge the order passed in the said proceedings, if it is adverse to the interest of the appellant.
2. Taking into consideration the innocuous nature of the relief, we are inclined to direct the Commissioner of Customs, Kandla to decide the waiver application as directed in the impugned order, within a period of ten days from today. The appellant would be at liberty to challenge the order passed by the Commissioner of Customs, Kandla in the event, it is adverse to the appellant.
3. We clarify that we are not interfering with the rest of the order passed by the learned Customs, Excise and Service Tax Appellate Tribunal.
4. The Appeal is disposed of accordingly.
5. Pending application(s), if any, shall stand(s) disposed of.
Civil Appeal No. 7780/2021
Hazel Mercantile Ltd ________________________________ Appellant
v.
Commissioner of Customs Kandla ____________________ Respondent
(IA No. 166986/2021-GRANT OF INTERIM RELIEF and IA No. 166987/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Date : 04-01-2022 This appeal was called on for hearing today.
(Before B.R. Gavai and S. Ravindra Bhat, JJ.)
For Appellant(s) Mr. Karan Bharihoke, Adv.
Mr. Ashish Batra, Adv.
Mr. Devanshu Yadav, Adv.
Ms. Anzu. K. Varkey, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
ORDER
6. The appeal is disposed of in terms of signed order.
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