M/S ESSILOR INDIA P.LTD. v. COMMR.OF CUS.BANGALORE

ITEM NO.3 COURT NO.11 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS I.A. No. 3/2016 in Civil Appeal No. 2055/2008 M/S ESSILOR INDIA PVT.LTD. Appellant(s) VERSUS COMMISSIONER OF CUSTOMS BANGALORE Respondent(s) (For rectification/modification of this court's order dated 22.4.2016 and office report) WITH I. A. No. 1 in C.A. No. 5718/2009 (For rectification/modification of this court's order dated 22.4.2016 and office report) I.A. Nos. 101-120 in C.A. Nos. 1022-1041/2011 (For rectification/modification of this court's order dated 22.4.2016 and office report) I.A. Nos. 598-796 in C.A. Nos. 1656-1854/2011 (For rectification/modification of this court's order dated 22.4.2016 and office report) I.A. No. 57-112/2016 in C.A. No. 2480-2535/2015 (For rectification/modification of this court's order dated 22.4.2016 and office report) Date : 02/09/2016 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE DR. JUSTICE D.Y. CHANDRACHUD For Appellant(s) Mr. M. P. Devanath, Adv. Mr. Vasu Nigam, Adv. Mr. S. Vasudevan, Adv. Mr. Victor Das, Adv. For Respondent(s) Mr. K. Radhakrishnan, Sr. Adv. Mr. Rupesh Kumar, Adv. Ms. Rashmi Malhotra, Adv. Mr. B. Krishna Prasad, Adv. UPON hearing the counsel the Court made the following O R D E R The interlocutory applications are disposed of in terms of the signed order. (Nidhi Ahuja) (Tapan Kr. Chakraborty) Court Master Court Master [Signed order is placed on the file.]

IN THE SUPREME COURT OF INDIACIVIL APPELLATE JURISDICTIONINTERLOCUTORY APPLICATION NO. 3 OF 2016INCIVIL APPEAL NO. 2055 OF 2008M/S ESSILOR INDIA PVT.LTD. ... AppellantVERSUSCOMMISSIONER OF CUSTOMS, BANGALORE ... RespondentWITHI.A. No. 1 in Civil Appeal No. 5718 of 2009I.A. Nos. 101-120 in Civil Appeal Nos. 1022-1041 of 2011I.A. Nos. 598-796 in Civil Appeal Nos. 1656-1854 of 2011I.A. Nos. 57-112/2016 in Civil Appeal Nos. 2480-2535 of 2015O R D E ROrder dated 22 nd April, 2016, in the aforementionedcivil appeals is modified/ rectified as hereinbelow: (1) In page 4 at paragraph 1, the words â¬ Sexemptionnotification No. 6/6 dated 1 st March, 2006,â¬ \235 maybe read as â¬ Sexemption notification No. 6/2002dated 01 st March, 2002â¬ \235.(2) In page 5 at 9 th line from above, the word â¬ Snotâ¬ \235stands deleted.(3) In page 5 at second line of last paragraph, theword â¬ Sholdingâ¬ \235 may be read as â¬ Sand holdâ¬ \235.The interlocutory Applications stand disposed of. ......................., J.[ A.K. SIKRI ]......................., J.New Delhi; [ DR. D.Y. CHANDRACHUD ]September 02, 2016.ITEM NO.3 COURT NO.11 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSI.A. No. 3/2016 in Civil Appeal No. 2055/2008M/S ESSILOR INDIA PVT.LTD. Appellant(s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)(For rectification/modification of this court's order dated22.4.2016 and office report)WITHI. A. No. 1 in C.A. No. 5718/2009(For rectification/modification of this court's order dated22.4.2016 and office report)I.A. Nos. 101-120 in C.A. Nos. 1022-1041/2011(For rectification/modification of this court's order dated22.4.2016 and office report)I.A. Nos. 598-796 in C.A. Nos. 1656-1854/2011(For rectification/modification of this court's order dated22.4.2016 and office report)I.A. No. 57-112/2016 in C.A. No. 2480-2535/2015(For rectification/modification of this court's order dated22.4.2016 and office report)Date : 02/09/2016 These matters were called on for hearing today.CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE DR. JUSTICE D.Y. CHANDRACHUDFor Appellant(s) Mr. M. P. Devanath, Adv.Mr. Vasu Nigam, Adv.Mr. S. Vasudevan, Adv.Mr. Victor Das, Adv. For Respondent(s) Mr. K. Radhakrishnan, Sr. Adv.Mr. Rupesh Kumar, Adv.

Ms. Rashmi Malhotra, Adv.Mr. B. Krishna Prasad, Adv. UPON hearing the counsel the Court made the following O R D E RThe interlocutory applications are disposed of in termsof the signed order. (Nidhi Ahuja) (Tapan Kr. Chakraborty) Court Master Court Master[Signed order is placed on the file.]

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.2055 OF 2008 M/S. ESSILOR INDIA PVT. LTD. ... APPELLANT (S) VS. COMMISSIONER OF CUSTOMS BANGALORE ... RESPONDENT(S) WITH CIVIL APPEAL NOS.5718/2009, 1022-1041/2011, 1656-1854/2011 & 2480-2535/2015 O R D E R The appellant herein had imported certain spectacle lenses which were treated by the Department as “semi-finished spectacles lenses”. In respect of these imports the appellants filed Bill of Entry classifying the same under Customs Tariff Heading 9001.40.90 & 9001.50.00, depending upon the nature of material of the said lenses. While classifying these lenses under the aforesaid heading, the appellant also sought exemption from payment of CV duty equivalent to Central Excise Duty under Notification No.6/06CE dated 1 st March,2006. The assessing authority however classified the goods under the Chapter Heading 9001.90.90 of the Customs tariff and further denied the benefit of Notification No.06/06 CE dated 1 st March, 2006 on the ground that the goods were to be treated as 1

semi-finished spectacle lenses whereas the Notification dated 1 st March, 2002 provided for exemption only in respect of finished spectacle lenses. The appeal filed by the appellant was dismissed confirming the order of the adjudicating authority. Further, appeal before the CESTAT has met the same fate. Two aspects need to be taken note of while determining as to whether the appellant would be entitled to the benefit of Notification dated 1 st March, 2006. The first pertains to the historical background under which such goods were treated till the Notification dated 1 st March, 2006 and on that basis the determination will be made as to whether Circular dated 25 th February, 2005 by which the Notification dated 24 th February, 2005 giving re-alignment of new 8 digit headings was introduced in spite of earlier 6 digit headings. It is not in dispute that the spectacle lenses have already been attracting nil duty. This was so fixed in the tariff schedule itself till 2004. In the year 2004 spectacle lenses, intra-ocular lenses and contact lenses in respect of 8% duty was prescribed in the tariff schedule. Simultaneously with effect from the same date, general exemption notification No.6/2002-CE dated 1 st March,2002 as amended on 9 th July, 2004, the aforesaid spectacle lenses intra-ocular lenses and contact lenses were given exemption 2

from payment of any duty. It is also an admitted fact that the appellant was not paying any CV Duty equivalent to Central Excise Duty by virtue of tariff entry which was there prior to 2004 and even this position continued even for the period of 2004-2005 as the appellant was given benefit of general exemption notification No.52, read with Notification dated 6 of 2002 as amended by Notification 23 of 2004. As pointed out above, with effect from 28 th February, 2005 i.e. by Notification No.1/2005-CE dated 24 th February, 2005, 8 digit headings were introduced in respect of tariff entries. However, this was only for the purpose of facilitating the information about state-wise revenues and insofar as tariff regime is concerned it did not undergo any change. This was so stated and clarified by the Department itself in its circular dated 25 th February, 2005, Para 3 whereof reads as under:- “ 3. Notification No.3/2005-C.E., dated 24 th February 2005 has been issued to preserve the existing duty rates on specified commodities where effective rates were built into the six-digit tariff, but are now subject to different tariff rates in the 8-digit code. This is subject to any subsequent changes.” This is so stated even in Notification No.1/2005 CE dated 24 th February, 2005 in the following words:- 3

“ This notification intends to take care of the technical changes adopted in the numbering scheme for Central Excise classification through the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005). These amendments do not involve any substantive changes in the existing notifications. Hence, the particulars of the individual notification are not indicated. There is no change in the tariff rate or in the nomenclature of various entries in the earlier notifications which were of tariff heading of 8 digits. As a consequence, when the product in question i.e. spectacle lenses which were imported by the appellant were given the benefit of exemption as per the exemption notification No.6/6 dated 1 st March, 2006, the said position continued even thereafter and therefore the appellant was entitled to the benefit of this notification even for the period in question. We may mention here that adjudicating authority as well as the CESTAT have been influenced by the fact that the goods in question were re-classified as “semi-finished spectacle lenses” and on that basis it is held that since these were semi-finished spectacle lenses and not finished one, the benefit of exemption notification which is available only in the case of spectacle lenses, i.e., that is finished spectacle lenses, would not be available to the appellant herein. This approach of the authorities below was clearly erroneous. It is the power lenses which were 4

imported by the appellant herein. They were treated as semi-finished only because of the reason that while fitting these lenses for a particular customer, i.e., before customizing according to the prescription, they were to be finished lenses. For the aforesaid reason, the goods could not be treated as “semi-finished” and it could be appropriately described as “to be finished spectacle lenses”. Therefore, such lenses would clearly be treated as spectacle lenses and were not entitled to exemption notification which view was taken by even the department itself for earlier years. We set-aside the impugned judgment of the CESTAT holding that the goods in question were entitled to exemption as per notification No.6/06 CE dated 1 st March, 2006. The appeals are allowed with consequential benefits. ............J. [A.K. SIKRI] ......................J. [ROHINTON FALI NARIMAN] New Delhi; 22 nd April, 2016. 5

ITEM NO.302 COURT NO.10 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No.2055/2008 M/S ESSILOR INDIA PVT.LTD. Appellant(s) VERSUS COMMISSIONER OF CUSTOMS BANGALORE Respondent(s) (With appln. For permission to file additional documents and office report) WITH C.A.Nos.5718/2009, 1022-1041/2011, 1656-1854/2011 and 2480-2535/2015-(With Office Report) Date : 22/04/2016 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. V. Lakshmi Kumaran,Adv. Mr. S. Vasudevan,Adv. Mr. Vasu Nigam,Adv. Mr. M.P. Devanath,Adv. Mr. R. Parthasarathy,Adv. For Respondent(s) Mr. K. Radha Krishnan,Sr.Adv. Mr. Rupesh Kumar,Adv. Ms. Rashmi Malhotra,Adv. For Mr. B. Krishna Prasad,Adv. UPON hearing the counsel the Court made the following O R D E R The appeals are allowed in terms of the signed order. Pending applications stand disposed of. (Anita Malhotra) (Tapan Kumar Chakraborty) Court Master Court Master (Signed order is placed on the file) 6

\222O IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.2055 OF 2008 M/S. ESSILOR INDIA PVT. LTD. ... APPELLANT (S) VS. COMMISSIONER OF CUSTOMS BANGALORE ... RESPONDENT(S) WITH CIVIL APPEAL NOS.5718/2009, 1022-1041/2011, 1656-1854/2011 & 2480-2535/2015 O R D E R The appellant herein had imported certain spectacle lenses which were treated by the Department as "semi-finished spectacles lenses". In respect of these imports the appellants filed Bill of Entry classifying the same under Customs Tariff Heading 9001.40.90 & 9001.50.00, depending upon the nature of material of the said lenses. While classifying these lenses under the aforesaid heading, the appellant also sought exemption from payment of CV duty equivalent to Central Excise Duty under Notification No.6/06CE dated 1st March,2006. The assessing authority however classified the goods under the Chapter Heading 9001.90.90 of the Customs tariff and further denied theSignature Not VerifiedDigitally signed byANITA MALHOTRADate: 2016.05.0313:24:46 ISTReason: benefit of Notification No.06/06 CE dated 1st March, 2006 on the ground that the goods were to be treated as 1semi-finished spectacle lenses whereas the Notificationdated 1st March, 2002 provided for exemption only in respect

of finished spectacle lenses. The appeal filed by the appellant was dismissedconfirming the order of the adjudicating authority.Further, appeal before the CESTAT has met the same fate. Two aspects need to be taken note of whiledetermining as to whether the appellant would be entitledto the benefit of Notification dated 1st March, 2006. Thefirst pertains to the historical background under whichsuch goods were treated till the Notification dated 1stMarch, 2006 and on that basis the determination will bemade as to whether Circular dated 25th February, 2005 bywhich the Notification dated 24th February, 2005 givingre-alignment of new 8 digit headings was introduced inspite of earlier 6 digit headings. It is not in dispute that the spectacle lenses havealready been attracting nil duty. This was so fixed in thetariff schedule itself till 2004. In the year 2004spectacle lenses, intra-ocular lenses and contact lenses inrespect of 8% duty was prescribed in the tariff schedule.Simultaneously with effect from the same date, generalexemption notification No.6/2002-CE dated 1st March,2002 asamended on 9th July, 2004, the aforesaid spectacle lensesintra-ocular lenses and contact lenses were given exemption 2from payment of any duty. It is also an admitted fact thatthe appellant was not paying any CV Duty equivalent toCentral Excise Duty by virtue of tariff entry which wasthere prior to 2004 and even this position continued evenfor the period of 2004-2005 as the appellant was givenbenefit of general exemption notification No.52, read withNotification dated 6 of 2002 as amended by Notification 23of 2004. As pointed out above, with effect from 28th February,2005 i.e. by Notification No.1/2005-CE dated 24 th February,

2005, 8 digit headings were introduced in respect of tariffentries. However, this was only for the purpose offacilitating the information about state-wise revenues andinsofar as tariff regime is concerned it did not undergoany change. This was so stated and clarified by theDepartment itself in its circular dated 25th February, 2005,Para 3 whereof reads as under:- "3. Notification No.3/2005-C.E., dated 24th February 2005 has been issued to preserve the existing duty rates on specified commodities where effective rates were built into the six-digit tariff, but are now subject to different tariff rates in the 8-digit code. This is subject to any subsequent changes." This is so stated even in Notification No.1/2005CE dated 24th February, 2005 in the following words:- 3 "This notification intends to take care of the technical changes adopted in the numbering scheme for Central Excise classification through the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005). These amendments do not involve any substantive changes in the existing notifications. Hence, the particulars of the individual notification are not indicated. There is no change in the tariff rate or in thenomenclature of various entries in the earliernotifications which were of tariff heading of 8 digits. Asa consequence, when the product in question i.e. spectaclelenses which were imported by the appellant were given thebenefit of exemption as per the exemption notificationNo.6/6 dated 1st March, 2006, the said position continuedeven thereafter and therefore the appellant was entitled tothe benefit of this notification even for the period inquestion. We may mention here that adjudicating authority aswell as the CESTAT have been influenced by the fact thatthe goods in question were re-classified as "semi-finishedspectacle lenses" and on that basis it is held that since

these were semi-finished spectacle lenses and not finishedone, the benefit of exemption notification which isavailable only in the case of spectacle lenses, i.e., thatis finished spectacle lenses, would not be available to theappellant herein. This approach of the authorities belowwas clearly erroneous. It is the power lenses which were 4imported by the appellant herein. They were treated assemi-finished only because of the reason that while fittingthese lenses for a particular customer, i.e., beforecustomizing according to the prescription, they were to befinished lenses. For the aforesaid reason, the goods couldnot be treated as "semi-finished" and it could beappropriately described as "to be finished spectaclelenses". Therefore, such lenses would clearly be treated asspectacle lenses and were not entitled to exemptionnotification which view was taken by even the departmentitself for earlier years. We set-aside the impugned judgment of the CESTATholding that the goods in question were entitled toexemption as per notification No.6/06 CE dated 1st March,2006. The appeals are allowed with consequential benefits. ............J. [A.K. SIKRI] ......................J. [ROHINTON FALI NARIMAN]New Delhi;22nd April, 2016. 5ITEM NO.302 COURT NO.10 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSCivil Appeal No.2055/2008

M/S ESSILOR INDIA PVT.LTD. Appellant(s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)(With appln. For permission to file additional documentsand office report)WITH C.A.Nos.5718/2009, 1022-1041/2011, 1656-1854/2011 and2480-2535/2015-(With Office Report)Date : 22/04/2016 These appeals were called on for hearing today.CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMANFor Appellant(s) Mr. V. Lakshmi Kumaran,Adv. Mr. S. Vasudevan,Adv. Mr. Vasu Nigam,Adv. Mr. M.P. Devanath,Adv. Mr. R. Parthasarathy,Adv.For Respondent(s) Mr. K. Radha Krishnan,Sr.Adv. Mr. Rupesh Kumar,Adv. Ms. Rashmi Malhotra,Adv. For Mr. B. Krishna Prasad,Adv. UPON hearing the counsel the Court made the following O R D E R The appeals are allowed in terms of the signed order. Pending applications stand disposed of. (Anita Malhotra) (Tapan Kumar Chakraborty) Court Master Court Master (Signed order is placed on the file) 6

ITEM NO.301 COURT NO.11 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 2055/2008 M/S ESSILOR INDIA PVT.LTD. Appellant(s) VERSUS COMMISSIONER OF CUSTOMS BANGALORE Respondent(s) (With Appln. for permission to file additional documents and office report) WITH C.A. No. 5718/2009 Office Report) C.A. No. 1022-1041/2011 Office Report) C.A. No. 1656-1854/2011 Office Report) C.A. No. 2480-2535/2015 Office Report) Date : 11/04/2016 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. V. Lakshmi Mumaran, Adv. Mr. S. Vasudevan, Adv. Mr. Vasu Nigam, Adv. Ms. L. Charnya, Adv. Mr. R. Parthasarathy, Adv. Mr. M. P. Devanath,Adv. For Respondent(s) Mr. K. Radhakrishna, Sr. Adv. Mr. Rupesh Kumar, Adv. Ms. Rashmi Malhotra, Adv. Mr. B. Krishna Prasad,Adv. UPON hearing the counsel the Court made the following O R D E R List the matters on 18/04/2016. (Ashwani Thakur) (Tapan Kr. Chakraborty ) COURT MASTER COURT MASTER

Ô ITEM NO.301 COURT NO.11 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 2055/2008 M/S ESSILOR INDIA PVT.LTD. Appellant(s) VERSUS COMMISSIONER OF CUSTOMS BANGALORE Respondent(s) (With Appln. for permission to file additional documents and office report) WITH C.A. No. 5718/2009 Office Report) C.A. No. 1022-1041/2011 Office Report) C.A. No. 1656-1854/2011 Office Report) C.A. No. 2480-2535/2015 Office Report) Date : 11/04/2016 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. V. Lakshmi Mumaran, Adv. Mr. S. Vasudevan, Adv. Mr. Vasu Nigam, Adv. Ms. L. Charnya, Adv. Mr. R. Parthasarathy, Adv. Mr. M. P. Devanath,Adv. For Respondent(s) Mr. K. Radhakrishna, Sr. Adv. Mr. Rupesh Kumar, Adv. Ms. Rashmi Malhotra, Adv. Mr. B. Krishna Prasad,Adv. UPON hearing the counsel the Court made the following O R D E RSignature Not VerifiedDigitally signed byASHWANI KUMARDate: 2016.04.12 List the matters on 18/04/2016.15:26:34 ISTReason: (Ashwani Thakur) (Tapan Kr. Chakraborty) COURT MASTER COURT MASTER

SECTION XVII Matter For : 11.03.2016 Court No. : 03 Item No. : 301 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 1825 OF 20 15 WITH INTERLOCUTORY APPLICATION NOS. 2, 4 AND 5 OF 2015 (Applications for stay, vacating stay and recalling the Court's Order dated 14.05.2015 and de-tagging of the instant matter from Civil Appeal No. 5851 of 2008 ) Jaywantrao Pundlikrao Jadhav ...Appellant VERSUS Shivaji Laxman Sahane ...Respondent OFFICE REPORT The matter above mentioned was listed before the Hon'ble Court on 20 th February, 2015, when the Court was pleased to pass the following Order: “Application seeking permission to place additional facts and documents on record is allowed. Ms. Anagha S. Desai is already present on caveat for the sole respondent. Appeal is admitted. List this matter on 18 th March, 2015 on the top of the Board. The interim order granted by the High Court shall continue to remain in operation until further orders.” It is submitted that the sole respondent in the matter is represented through Ms. Anagha S. Desai , Advocate and she h as on 10.03.2015 filed counter affidavit. (copy of the same has been included in the paper-books). It is further submitted that the Original Record in the matter above-mentioned has been received from High Court of Judicature at Mumbai and is available for reference. The service of notice of lodgement of the petition of appeal is complete. ...P/2

-2- It is further submitted that Ms. Anagha S. Desai, Advocate has on 16.10.2015 filed application for vacating stay which is registered as I.A. No. 4 of 2015. (copy of the same has been placed with Civil paperbooks) It is also submitted that Ms. Anagha S. Desai, Advocate has on 16.10.2015 filed application for recalling the Court's Order dated 14.05.2015 and de-tagging of the instant matter from Civil Appeal No. 5851 of 2008 which is registered as I.A. No. 5 of 2015. (copy of the same has been placed with Civil paperbooks) It is also submitted that C.A. No. 5851 of 2010 was dismissed by this Hon'ble Court on 03.02.2016. (Copy of the order is included in the paper books.) It is lastly submitted that matter has been released from the part-heard. The matter above mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 08TH DAY OF MARCH, 2016. ASSISTANT REGISTRAR Copy to: Ms. Aparna Jha , Advocate Ms. Anagha S. Desai , Advocate. ASSISTANT REGISTRAR C-5

1 ITEM NO.119 COURT NO.13 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 2055/2008 M/S ESSILOR INDIA PVT.LTD. Appellant(s) VERSUS COMMISSIONER OF CUSTOMS BANGALORE Respondent(s) (with appln. (s) for permission to file additional documents and office report) WITH C.A. No. 5718/2009 (With Office Report) C.A. No. 1022-1041/2011 (With Office Report) C.A. No. 1656-1854/2011 (With Office Report) C.A. No. 2480-2535/2015 (With Office Report) Date : 20/11/2015 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. M. P. Devanath,Adv. Mr. S. Vasudevan, Adv. Ms. L. Charnaya, Adv. Mr. Anandh K., Adv. Mr. Hemant Bajaj, Adv. Mr. R. Parthasarathy,Adv. For Respondent(s) Mr. K. Radhakrishnan, Sr. Adv. Mr. Rupesh Kumar, Adv. Ms. Rashmi Malhotra, Adv. Mr. Jitin Singhal, Adv. Mr. Pratik Raoka, Adv. Mr. B. Krishna Prasad,Adv. Dr. Sushil Balwada, Adv. Mr. Vikas Mehta, Adv.

2 UPON hearing the counsel the Court made the following O R D E R At the request of the learned counsel for the appellant, list the matter on 26.11.2015. (Ashwani Thakur) (Rajinder Kaur ) COURT MASTER COURT MASTER

¼ 1 ITEM NO.119 COURT NO.13 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 2055/2008 M/S ESSILOR INDIA PVT.LTD. Appellant(s) VERSUS COMMISSIONER OF CUSTOMS BANGALORE Respondent(s) (with appln. (s) for permission to file additional documents and office report) WITH C.A. No. 5718/2009 (With Office Report) C.A. No. 1022-1041/2011 (With Office Report) C.A. No. 1656-1854/2011 (With Office Report) C.A. No. 2480-2535/2015 (With Office Report) Date : 20/11/2015 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. M. P. Devanath,Adv. Mr. S. Vasudevan, Adv. Ms. L. Charnaya, Adv. Mr. Anandh K., Adv. Mr. Hemant Bajaj, Adv. Mr. R. Parthasarathy,Adv. For Respondent(s) Mr. K. Radhakrishnan, Sr. Adv. Mr. Rupesh Kumar, Adv.Signature Not Verified Ms. Rashmi Malhotra, Adv.Digitally signed byASHWANI KUMARDate: 2015.11.21 Mr. Jitin Singhal, Adv.12:33:01 ISTReason: Mr. Pratik Raoka, Adv. Mr. B. Krishna Prasad,Adv. Dr. Sushil Balwada, Adv. Mr. Vikas Mehta, Adv. 2 UPON hearing the counsel the Court made the following O R D E R At the request of the learned counsel for the appellant, listthe matter on 26.11.2015.

(Ashwani Thakur) (Rajinder Kaur) COURT MASTER COURT MASTER

ITEM NO.23 COURT NO.1 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal Diary No(s). 38674/2014 M/S ESSILOR INDIA PVT. LTD. Appellant(s) VERSUS COMMISSIONER OFCUSTOMS AND SERVICE TAX BANGALORE Respondent(s) (with appln. (s) for condonation of delay in filing appeal. and office report) Date : 23/02/2015 This appeal was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. SIKRI For Appellant(s) Mr. M. P. Devanath,Adv. Mr.Bhuvanesh Satija, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Notice. Tag with C.A.No.2055 of 2008. (G.V.Ramana) (Vinod Kulvi) Court Master Asstt.Registrar

P ITEM NO.23 COURT NO.1 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal Diary No(s). 38674/2014 M/S ESSILOR INDIA PVT. LTD. Appellant(s) VERSUS COMMISSIONER OFCUSTOMS AND SERVICE TAX BANGALORE Respondent(s) (with appln. (s) for condonation of delay in filing appeal. and office report) Date : 23/02/2015 This appeal was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. SIKRI For Appellant(s) Mr. M. P. Devanath,Adv. Mr.Bhuvanesh Satija, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Notice. Tag with C.A.No.2055 of 2008. (G.V.Ramana) (Vinod Kulvi) Court Master Asstt.RegistrarSignature Not VerifiedDigitally signed byRamana Venkata GantiDate: 2015.02.2409:47:00 ISTReason:

pITEM NO.89 REGISTRAR COURT.2 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR M.K. HANJURA CIVIL APPEAL NO(s). 1022-1041 OF 2011M/S ESSILOR INDIA P.LTD. Appellant (s) VERSUSCOMMR.OF CUSTOMS,BANGALORE Respondent(s)(With appln(s) for stay,condonation of delay in filingappeal.,permission to file additional documents and office report )WITH C.A. NOS. 1656-1854/2011Date: 04/04/2014 These Appeals were called on for hearing today.For Appellant(s) Mr.R.Parthasarathy,Adv.For Respondent(s) Ms. Kiran Kapoor,Adv. Mr. B. Krishna Prasad,Adv. UPON hearing counsel the Court made the following O R D E R None for the appellant. Learned counsel for the respondent is present. What gets revealed from the perusal of the office report is that the original record has been received and the statement of case has already been filed by the appellant as well as by the respondent. Viewed in that context, the matter shall be processed for listing before the Hon'ble Court under the rules. (M.K. HANJURA)mg Registrar

zITEM NO.33 COURT NO.11 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 1022-1041 OF 2011M/S ESSILOR INDIA P.LTD. Appellant (s) VERSUSCOMMR.OF CUSTOMS,BANGALORE Respondent(s)(With office report on default)Date: 17/10/2013 These Appeals were called on for hearing today.CORAM : HON'BLE MR. JUSTICE PINAKI CHANDRA GHOSE (IN CHAMBERS)For Appellant(s) Mr.R.Parthasarathy,Adv. (NP)For Respondent(s) Mr. Azim H. Laskar, Adv. For Mr. Arvind Kumar Sharma,Adv.(NP) UPON hearing counsel the Court made the following O R D E R Seen the office report dated 6th September, 2013 wherein it is stated that statement of case has not been filed on behalf of the respondent. In view of the above, one further opportunity is granted to learned counsel for the respondent to file statement of case positively within four weeks from today, subject to payment of Rs.2,000/- as costs, to be deposited with the Supreme Court Legal Services Committee. |(Neetu Khajuria) |(Saroj Saini) ||Sr.P.A. |Court Master |

\220ITEM NO.92 REGISTRAR COURT.1 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 5718 OF 2009 BEFORE THE REGISTRAR M.A. SAYEEDM/S ESSILOR INDIA P.LTD. Appellant (s) VERSUSCOMMR.OF CUSTOMS,BANGALORE Respondent(s)Date: 10/09/2013 This Appeal was called on for hearing today.For Appellant(s) Mr.M.P.Devanath,Adv.For Respondent(s) Mr. Manoj C., Adv. Mr. B. Krishna Prasad,Adv. UPON hearing counsel the Court made the following O R D E R The matter is complete in all respects. No further steps required. The matter be processed for listing before the Hon'ble Court, as perrules.| | | (M.A. SAYEED) || | |REGISTRAR || | | |rd

\ ITEM NO. 1 COURT NO.5 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO. 5718 OF 2009 M/S ESSILOR INDIA P.LTD. Appellant (s) VERSUS COMMR.OF CUSTOMS,BANGALORE Respondent(s) (office report for direction) Date: 04/07/2013 This Appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE H.L. DATTU HON'BLE MR. JUSTICE DIPAK MISRA For Appellant(s) Mr. Alok Yadav, Adv. Mr. Amar Pratap Singh, Adv. Mr.M.P.Devanath,Adv. For Respondent(s) Mr. Ravindra Kr. Verma, Adv. Mr. B. Krishna Prasad,Adv. UPON hearing counsel the Court made the following O R D E R Learned counsel for the respondent is permitted to file statement of case within two days' time. | [ Charanjeet Kaur ] | | [ Vinod Kulvi ] ||Court Master | |Asstt. Registrar |

NITEM NO.102 REGISTRAR COURT.2 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 2055 OF 2008 BEFORE THE REGISTRAR SUNIL THOMASM/S ESSILOR INDIA PVT.LTD. Appellant (s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)Date: 08/05/2013 This Appeal was called on for hearing today.For Appellant(s) Mr.M.P.Devanath,Adv. Mr.R.Parthasarathy,Adv.For Respondent(s) Mr. B. Krishna Prasad,Adv. Mr. Arvind Kumar Sharma,Adv. UPON hearing counsel the Court made the following O R D E R Both sides have filed their respective statement of case. No further steps. Hence, list the matter before the Hon'ble Court, as per Rule.| | |(SUNIL THOMAS) ||s | |Registrar |

®ITEM NO.29 COURT NO.4 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 2055 OF 2008M/S ESSILOR INDIA PVT.LTD. Appellant (s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)(With office report on default)WITHCivil Appeal NO. 5718 of 2009(With office report on default)Date: 09/01/2013 These Appeals were called on for hearing today.CORAM : HON'BLE MR. JUSTICE G.S. SINGHVI (IN CHAMBERS)For Appellant(s) Mr.Amar Pratap Singh, Adv. Mr.M.P.Devanath, Adv. Mr.R.Parthasarathy, Adv.For Respondent(s) Mr.Aditya Ranjan, Adv. UPON hearing counsel the Court made the following O R D E R Perused office report dated 08.10.2012. Eight weeks' time is allowed to the respondent to file thestatement of case. (Satish K.Yadav) (Phoolan Wati Arora) Court Master Court Master

ÒITEM NO.97 REGISTRAR COURT.2 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 1656-1854 OF 2011 BEFORE THE REGISTRAR SUNIL THOMASM/S ESSILOR INDIA P.LTD. Appellant (s) VERSUSCOMMR.OF CUS.BANGALORE Respondent(s)(With appln(s) for stay and office report ))Date: 13/12/2012 These Appeals were called on for hearing today.For Appellant(s) Mr.R.Parthasarathy,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Appellant has filed the statement of case. No appearance for the respondent. No further steps. List the matter before the Hon'ble Court as per rules.| | |(Sunil Thomas) || | |Registrar |SB

lITEM NO.201 COURT NO.8 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 2055 OF 2008M/S ESSILOR INDIA PVT.LTD. Appellant (s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)(With appln(s) for stay,permission to file additional documents and officereport) (For final disposal)WITH Civil Appeal NO. 1022-1041 of 2011(With appln(s) for stay, c/delay in filing appeal, permission to fileadditional documents, exemption from filing legible copies of dim annexuresand office report)Civil Appeal NO. 1656-1854 of 2011(With appln(s) for stay and office report)Civil Appeal NO. 5718 of 2009(With office report)Date: 20/07/2012 These Appeals were called on for hearing today.CORAM : HON'BLE MR. JUSTICE H.L. DATTU HON'BLE MR. JUSTICE CHANDRAMAULI KR. PRASADFor Appellant(s) Mr. V. Lakshmi Kumaran, Adv. Mr. Alok Yadav,Adv. Mr. Krishan Mohan Menon, Adv. Mr.M.P.Devanath, Adv. Mr.R.Parthasarathy, Adv.For Respondent(s) Mr. R.P. Bhat, Sr. Adv. Mr. Krishna Kumar, Adv. Mr. Gautam Jha, Adv. Mr. A.K. Sharma, Adv. Mr. B.V. Balaram Das, Adv. Mr. B. Krishna Prasad, Adv. UPON hearing counsel the Court made the following O R D E R Delay condoned. Admit. (NAVEEN KUMAR) (VINOD KULVI) COURT MASTER COURT MASTER

ÒITEM NO.7 REGISTRAR COURT.2 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 1022-1041 OF 2011 BEFORE THE REGISTRAR SUNIL THOMASM/S ESSILOR INDIA P.LTD. Appellant (s) VERSUSCOMMR.OF CUSTOMS,BANGALORE Respondent(s)(With appln(s) for stay,condonation of delay in filing appeal. andoffice report ))WITH CIVIL APPEAL NO.1656-1854/2011Date: 02/09/2011 These Appeals were called on for hearing today.For Appellant(s) Mr.R.Parthasarathy,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Appellant has not filed the statement of case even now. Hence, place the matter before the Hon'ble Judge in Chambers for orders. (Sunil Thomas) RegistrarSB

ITEM NO.9 REGISTRAR COURT.2 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 1022-1041 OF 2011 BEFORE THE REGISTRAR SUNIL THOMASM/S ESSILOR INDIA P.LTD. Appellant (s) VERSUSCOMMR.OF CUSTOMS,BANGALORE Respondent(s)With C.A. No.1656-1854/2011Date: 05/08/2011 These Appeals were called on for hearing today.For Appellant(s) Mr.R.Parthasarathy,Adv.For Respondent(s) Mr. A.K. Kaul,Adv. Mr. B.V. Balram Das,Adv. UPON hearing counsel the Court made the following O R D E R It is submitted that Mr. B.V. Balram Das, advocate proposes to appear for the respondent He seeks four weeks time for filing Vakalatnama and counter affidavit. Granted. Appellant granted time till 2.9.2011 to file statement of case as a last chance. List the matters on 2.9.2011. (SUNIL THOMAS)s Registrar

øITEM NO.9 REGISTRAR COURT.2 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR P.R. BORACIVIL APPEAL NO(s). 1022-1041 OF 2011M/S ESSILOR INDIA P.LTD. Appellant (s) VERSUSCOMMR.OF CUSTOMS,BANGALORE Respondent(s)(With appln(s) for stay,condonation of delay in filing appealand office report )With C.A. No. 1656-1854/2011(With appln. for stay and office report)Date: 06/07/2011 These Appeals were called on for hearing today.For Appellant(s) Mr.R.Parthasarathy,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Service is complete. No one has entered appearance. List on 5.8.2011. In the meantime, statement of cases may be filed. am (P.R. BORA) REGISTRAR

HITEM NO.98 REGISTRAR COURT.2 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 1022-1041 OF 2011 BEFORE THE REGISTRAR SUNIL THOMASM/S ESSILOR INDIA P.LTD. Appellant (s) VERSUSCOMMR.OF CUSTOMS,BANGALORE Respondent(s)With C.A.No.1656-1854/2011Date: 13/04/2011 These Appeals were called on for hearing today.For Appellant(s) Mr.R.Parthasarathy,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R In C.A.No.1022-1041/2011 and 1656-1854/2011 await return of notice of the unserved respondents. List the matters on 6.7.2011. (SUNIL THOMAS)s Registrar

\224 1ITEM NO.5 COURT NO.14 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 2055 OF 2008M/S ESSILOR INDIA PVT.LTD. Appellant (s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)(With appln(s) for stay,permission to file additional documentsand office report)(FOR FINAL DISPOSAL)WITH Civil Appeal NO. 5718 of 2009(With office report)WITH Civil Appeal NO. 1022-1041 of 2011(With appln(s) for condonation of delay in filing appeal andstay and office report)Civil Appeal NO. 1656-1854 of 2011(With appln(s) for stay and office report)Date: 05/04/2011 These Appeals were called on for hearingtoday.CORAM : HON'BLE DR. JUSTICE MUKUNDAKAM SHARMA HON'BLE MR. JUSTICE ANIL R. DAVEFor Appellant(s) Mr. V. Lakshmi Kumaran, Adv. Mr. Alok Yadav, Adv. Mr.M.P.Devanath,Adv. Mr.R.ParthasarathyFor Respondent(s) Mr. R.P. Bhat, Sr. Adv. Mr. Krishna Kumar, Adv. Mr. Gautam Jha, Adv. Mr. B. Krishna Prasad, Adv. Mr. B.V. Balaram Das,Adv. UPON hearing counsel the Court made the following O R D E R We are informed by the counsel appearing for the parties 2that the service in respect of two matters, namely, C.A. No.1022-1041/2011 and C.A. No. 1656-1854/2011 is not complete. Letthese two matters along with connected matters be placed beforethe Registrar for completion of service. (NAVEEN KUMAR) (RENU DIWAN) COURT MASTER COURT MASTER

RITEM NO.6 COURT NO.5 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 1656-1854 OF 2011 (FOR PREL. HEARING)M/S ESSILOR INDIA P.LTD. Appellant (s) VERSUSCOMMR.OF CUS.BANGALORE Respondent(s)(WITH APPLN(S) FOR EX-PARTE STAY AND PERMISSION TO FILEADDITIONAL DOCUMENTS AND OFFICE REPORT)Date: 04/03/2011 These Appeals were called on for hearingtoday.CORAM : HON'BLE MR. JUSTICE D.K. JAIN HON'BLE MR. JUSTICE H.L. DATTUFor Appellant(s) Mr. Pawan Shree Agarwal, Adv. Mr.R. Parthasarathy, Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Issue notice. Tag with Civil Appeal No. 2055 of 2008. (VINOD LAKHINA) (KUSUM GULATI) Court Master Court Master

´ITEM NO.201 COURT NO.14 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 2055 OF 2008M/S ESSILOR INDIA PVT.LTD. Appellant (s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)With appln(s) for stay,permission to file additional documentsand office report )) (FOR FINAL DISPOSAL)Civil Appeal NO. 5718 of 2009(With office report)WITH Civil Appeal NO. 1022-1041 of 2011(With appln. For c/delay in filing appeal and office report)Date: 28/02/2011 These Appeals were called on for hearing today.CORAM : HON'BLE DR. JUSTICE MUKUNDAKAM SHARMA HON'BLE MR. JUSTICE ANIL R. DAVEFor Appellant(s) Mr.V.Lakshmi Kumaran,Adv. Mr.Alok Yadav,Adv. Mr.M.P.Devanath,Adv. Mr.R.Parthasarathy, Adv.For Respondent(s) Mr.Ramesh P.Bhatt,Sr.Adv. Mr.Krishan Kumar,Adv. Mr. B. Krishna Prasad Mr. B.V. Balaram Das,Adv. UPON hearing counsel the Court made the following O R D E R Re-notify on a non-miscellaneous day i.e. on 5.4.2011 for arguments. (KUSUM SYAL) (RENU DIWAN) SR. P.A. COURT MASTER

\ITEM NO.4 COURT NO.3 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 5718 OF 2009 (FOR PREL. HEARING)M/S ESSILOR INDIA P.LTD. Appellant (s) VERSUSCOMMR.OF CUSTOMS,BANGALORE Respondent(s)(With office report)Date: 04/09/2009 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE S.H. KAPADIA HON'BLE MR. JUSTICE AFTAB ALAMFor Appellant(s) Mr. Abhishek Anand, Adv. Mr. M.P. Devanath, Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Issue notice. Tag along with Civil Appeal No.2055/2008. (N. ANNAPURNA) (MADHU SAXENA) COURT MASTER COURT MASTER

\200ITEM NO.43 COURT NO.5 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 2055 OF 2008M/S ESSILOR INDIA PVT.LTD. Appellant (s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)(With appln(s) for stay and permission to file additional documentsand office report)Date: 17/04/2009 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE S.H. KAPADIA HON'BLE MR. JUSTICE AFTAB ALAMFor Appellant(s) Mr. V. Lakshmi Kumaran, Adv. Mr. Alok Yadav, Adv. Mr. M.P.Devanath, Adv.For Respondent(s) Mr. K. Radhakrishnan, Sr.Adv. Mr. Krishna Kumar, Adv. Ms. Sashi Kiran, Adv. Mrs. Anil Katiyar, Adv. Mr. B.V. Balaram Das,Adv. UPON hearing counsel the Court made the following ORDER List on 8th October, 2009 for final hearing. (N. ANNAPURNA) (MADHU SAXENA) COURT MASTER COURT MASTER

*ITEM NO.38 COURT NO.5 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 2055 OF 2008M/S ESSILOR INDIA PVT.LTD. Appellant (s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)(With appln(s) for stay,permission to file additional documents and with officereport)Date: 06/03/2009 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE S.H. KAPADIA HON'BLE MR. JUSTICE V.S. SIRPURKARFor Appellant(s) Mr. Alok Yadav, Adv. Mr. M.P. Devanath,Adv.For Respondent(s) Mr. K. Radhakrishnan, Sr.Adv. Ms. Shashi Kiran, Adv. Ms. Indra Sawhney, Adv. Ms. Anil Katiyar, Adv. Mr. B.V. Balaram Das,Adv. UPON hearing counsel the Court made the following ORDER Stand over for two weeks to file rejoinder affidavit. (S. Thapar) (Madhu Saxena) PS to Registrar Court Master

,ITEM NO.41 COURT NO.5 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 2055 OF 2008M/S ESSILOR INDIA PVT.LTD. Appellant (s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)(With appln(s) for stay,permission to file additional documents and with officereport)Date: 20/02/2009 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE S.H. KAPADIA HON'BLE MR. JUSTICE AFTAB ALAMFor Appellant(s) Mr. Alok Yadav, Adv. Mr. M.P. Devanath,Adv.For Respondent(s) Mr. K. Radhakrishnan, Sr.Adv. Ms. Shashi Kiran, Adv. Ms. Indra Sawhney, Adv. Ms. Anil Katiyar, Adv. Mr. B.V. Balaram Das,Adv. UPON hearing counsel the Court made the following ORDER Stand over for two weeks to file rejoinder affidavit. (S. Thapar) (Madhu Saxena) PS to Registrar Court Master

àITEM NO.52 COURT NO.R-2 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS BEFORE THE REGISTRAR S.G. SHAHCIVIL APPEAL NO(s). 2055 OF 2008M/S ESSILOR INDIA PVT.LTD. Appellant (s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)(With appln(s) for stay,permission to file additional documents and office report )Date: 28/08/2008 This Appeal was called on for hearing today.For Appellant(s) Mr.M.P.Devanath,Adv.For Respondent(s) Mr. B.V. Balaram Das,Adv. UPON hearing counsel the Court made the following ORDER Office has to take appropriate steps as per Rules. (S.G.SHAH)rd Registrar

úITEM NO.59 COURT NO.R-2 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS BEFORE THE REGISTRAR S.G. SHAH CIVIL APPEAL NO(s). 2055 OF 2008M/S ESSILOR INDIA PVT.LTD. Appellant (s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)Date: 07/08/2008 This Appeal was called on for hearing today.For Appellant(s) Mr.M.P.Devanath,Adv.For Respondent(s) Mr. Anil Gaur,Adv. Mr. B.V. Balaram Das,Adv. UPON hearing counsel the Court made the following ORDER Respondents may file counter affidavit before 28.8.2008. List the matter on 28.8.2008. (S.G.SHAH) Registrar

àITEM NO.115 COURT NO.R-2 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS BEFORE THE REGISTRAR S.G. SHAH CIVIL APPEAL NO(s). 2055 OF 2008M/S ESSILOR INDIA PVT.LTD. Appellant (s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)Date: 09/07/2008 This Appeal was called on for hearing today.For Appellant(s) Mr.M.P.Devanath,Adv.For Respondent(s) Dr. Laxmi Shastri,Adv. Mr. B.V. Balaram Das,Adv. UPON hearing counsel the Court made the following ORDER Respondent may file counter affidavit before 7.8.2008. List the matter on 7.8.2008. (S.G.SHAH) Registrar

¬ITEM NO.4 COURT NO.6 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 2055 OF 2008 (FOR PREL. HEARING)M/S ESSILOR INDIA PVT.LTD. Appellant (s) VERSUSCOMMISSIONER OF CUSTOMS BANGALORE Respondent(s)(With appln(s) for ex-Parte stay, permission to file additional documents and officereport)Date: 04/04/2008 This Appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE S.H. KAPADIA HON'BLE MR. JUSTICE B. SUDERSHAN REDDYFor Appellant(s) Mr. V. Lakshmikumaran, Adv. Mr. Alok Yadav, Adv. Mr. Monish Panda, Adv. Mr. M.P. Devanath, Adv.For Respondent(s) UPON hearing counsel the Court made the following ORDER Issue notice. (N. ANNAPURNA) (MADHU SAXENA) COURT MASTER COURT MASTER

M/S ESSILOR INDIA P.LTD. v. COMMR.OF CUS.BANGALORE

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