IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. OF 2023 (Arising out of Diary No. 10284 of 2020) COMMISSIONER OF CUSTOMS (GENERAL) NEW DELHI . ..Appellant(s) Vs. AIR INDIA LIMITED ...Respondent(s) O R D E R Delay condoned. This Court by the order dated 15 th October, 2020 directed constitution of the Committee consisting of the Secretary (Revenue), the Commissioner of Customs and the Chairman and Managing Director of the respondent-Air India Limited. The Committee was directed to place on record its finding/observations and recommendations as to how the dispute in the present matter can be sorted out. Accordingly, a report of the Committee signed by all the members on 3 rd June, 2021 has been placed on record. The learned counsel appearing for the parties agree that these appeals should be disposed of in terms of what is recorded in the Minutes of the Meeting dated 3 rd June, 2021. 1
Hence, the appeals are disposed of by directing the parties to abide by what is recorded in the Minutes of the Meeting dated 3 rd June, 2021 of the Committee constituted by this Court in terms of the order dated 15 th October, 2020. ..........................J. (ABHAY S.OKA) ..........................J. (PANKAJ MITHAL) NEW DELHI; November 07, 2023. 2
ITEM NO.12 COURT NO.9 SECTION XVII-A 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). 10284/2020 (Arising out of impugned final judgment and order dated 18-04-2019 in CA No. 53530/2018 18-04-2019 in CA No. 53537/2018 18-04-2019 in CA No. 53538/2018 passed by the Custom Excise Service Tax Appelate Tribunal) COMMISSIONER OF CUSTOMS (GENERAL) NEW DELHI Appelant(s) VERSUS AIR INDIA LIMITED Respondent(s) (IA No.90566/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.90565/2020-STAY APPLICATION and IA No.90564/2020-CONDONATION OF DELAY IN FILING APPEAL) Date : 07-11-2023 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE PANKAJ MITHAL For Appellant(s) Mr. A.K. Panda, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Rupesh Kumar, Adv. Mr. Ashok Panigrahi, Adv. Mr. Prahlad Singh, Adv. Mr. Amit Sharma II, Adv. Mr. Anirudh Sharma, Adv. Mr. Pramod Kumar,Adv. For Respondent(s) Mr. Charanya Lakshmikumaran,Adv. Ms. Apeksha Mehta,Adv. Ms. Neha Choudhary,Adv. Ms. Falguni Gupta,Adv. Ms. Umang Motiyani,Adv. Mr. Anil Shrivastav, AOR 3
UPON hearing the counsel the Court made the following O R D E R The appeals are disposed of in terms of the signed order. Pending applications also stand disposed of. (ANITA MALHOTRA) (AVGV RAMU) AR-CUM-PS COURT MASTER (Signed order is placed on the file.) 4
ITEM NO.7 COURT NO.11 SECTION XVII-A 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). 10284/2020 (Arising out of impugned final judgment and order dated 18-04-2019 in CA Nos.53530/2018, 53537/2018 and 53538/2018 passed by the Custom Excise Service Tax Appelate Tribunal) COMMISSIONER OF CUSTOMS (GENERAL) NEW DELHI Petitioner(s) VERSUS AIR INDIA LIMITED Respondent(s) (IA No.90566/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.90565/2020-STAY APPLICATION and IA No.90564/2020-CONDONATION OF DELAY IN FILING APPEAL) Date : 26-09-2023 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE PANKAJ MITHAL For Petitioner(s) Mr. Balbir Singh, A.S.G. Mr. A.K. Panda, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Rupesh Kumar, Adv. Mr. Ashok Panigrahi, Adv. Mr. Prahlad Singh, Adv. Ms. Sunita Singh,Adv. For Respondent(s) Ms. Charanya Lakshmikumaran,Adv. Ms. Apeksha Mehta,Adv. Ms. Neha Choudhary,Adv. Ms. Falguni Gupta,Adv. Ms. Umang Motiyani,Adv. Mr. Anil Shrivastav, AOR UPON hearing the counsel the Court made the following O R D E R We have perused the report. The learned counsel appearing for the respondent seeks time to take instructions on the report. List on 7 th November, 2023. (ANITA MALHOTRA) (AVGV RAMU) AR-CUM-PS COURT MASTER
ITEM NO.11 COURT NO.11 SECTION XVII-A 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). 10284/2020 (Arising out of impugned final judgment and order dated 18-04-2019 in CA No. 53530/2018 18-04-2019 in CA No. 53537/2018 18-04-2019 in CA No. 53538/2018 passed by the Custom Excise Service Tax Appelate Tribunal) COMMISSIONER OF CUSTOMS (GENERAL) NEW DELHI Petitioner(s) VERSUS AIR INDIA LIMITED Respondent(s) (IA No.90566/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.90565/2020-STAY APPLICATION and IA No.90564/2020-CONDONATION OF DELAY IN FILING APPEAL) Date : 18-08-2023 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE PANKAJ MITHAL For Petitioner(s) Mr. Rupesh Kumar, Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Ashok Panigrahi, Adv. Mr. Prahlad Singh, Adv. Mr. Hemant Kumar,Adv. Mr. Rakesh Karela,Adv. For Respondent(s) Mr. Manoj Arora, Adv. Mr. Shubham Sharma,Adv. Mr. Anil Shrivastav, AOR Ms. Charyana Lakshikumaran, Adv. Ms. Apeksha Mehta, Adv. UPON hearing the counsel the Court made the following O R D E R In view of the letter circulated by the learned counsel for the petitioner seeking adjournment, list on 8 th September, 2023. (ANITA MALHOTRA) (AVGV RAMU) AR-CUM-PS COURT MASTER
ITEM NO.7 COURT NO.12 SECTION XVII-A 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). 10284/2020 (Arising out of impugned final judgment and order dated 18-04-2019 in CA No. 53530/2018 18-04-2019 in CA No. 53537/2018 18-04-2019 in CA No. 53538/2018 passed by the Custom Excise Service Tax Appelate Tribunal) COMMISSIONER OF CUSTOMS (GENERAL) NEW DELHI Petitioner(s) VERSUS AIR INDIA LIMITED Respondent(s) ( IA No.90566/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.90565/2020-STAY APPLICATION and IA No.90564/2020-CONDONATION OF DELAY IN FILING APPEAL ) Date : 04-07-2023 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE SANJAY KAROL For Petitioner(s) Mr. Balbir Singh, A.S.G. Mr. A.k . Panda, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Rupesh Kumar, Adv. Mr. Ashok Panigrahi, Adv. Mr. Prahlad Singh, Adv. For Respondent(s) Mr. Manoj Arora, Adv. Mr. Shubham Sharma, Adv. Mr. Anil Shrivastav, AOR UPON hearing the counsel the Court made the following O R D E R The learned counsel appearing for the respondent seeks time to consider the report. List on 18.08.2023. (INDU MARWAH) (AVGV RAMU) COURT MASTER (SH) COURT MASTER (NSH)
ITEM NO.5 Court 4 (Video Conferencing) SECTION XVII-A 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). 10284/2020 (Arising out of impugned final judgment and order dated 18-04-2019 in CA No. 53530/2018 18-04-2019 in CA No. 53537/2018 18-04-2019 in CA No. 53538/2018 passed by the Custom Excise Service Tax Appelate Tribunal) COMMISSIONER OF CUSTOMS (GENERAL) NEW DELHI Petitioner(s) VERSUS AIR INDIA LIMITED Respondent(s) ( IA No.90566/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.90565/2020-STAY APPLICATION and IA No.90564/2020-CONDONATION OF DELAY IN FILING APPEAL ) Date : 15-10-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE HRISHIKESH ROY For Petitioner(s) Mr. Aman Lekhi, ASG, Mr. A.K.Panda, Sr. Adv. Mr.Rupesh Kumar, Adv. Mr. Balbir Singh, Adv. Mr. Ashok Panigrahi, Adv. Mr. S.Vinay Ratnakar, Adv. Mr. Nabab, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R In Civil Appeal No.933 of 2019, following order was passed by this Court on 03.01.2019. “Delay condoned. List in the first week of February, 2019. In the meantime, we direct that a committee consisting of Secretary, Revenue; Commissioner of Customs and Chairman-cum-Managing Director, Air India be constituted which shall look into the matter. We are passing this direction as one one side the Commissioner of Customs is a party, while on the other side there is a Public Sector Undertaking. This direction has been passed in keeping with the observations and directions issued by this Court in ONGC matter.
- 2 - The committee is directed to place on record by 31.01.2019 its finding/observations and recommendations as to how the dispute in the preset matter can be sorted out.” The Committee so appointed made certain suggestions in terms of which the Appeal was thereafter disposed of vide Order dated 15.03.2019. In keeping with the aforementioned orders, we direct that the instant matter shall be placed before the Committee comprising of Secretary (Revenue), Commissioner of Customs and Chairman & Managing Director of M/s Air India Ltd. The Committee may give its opinion as to how the dispute in the matter can be resolved. List the matter after receipt of the communication from the Committee. (RAJNI MUKHI) (PRADEEP KUMAR) COURT MASTER (SH) BRANCH OFFICER