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PRINCIPAL COMMISSIONER OF CUSTOMS v. VODAFONE IDEA LIMITED

Supreme Court of India | Diary 53423/2024

Status

Order

Decided On

2024-12-13

Bench

HON'BLE MR. JUSTICE MANMOHAN, HON'BLE MR. JUSTICE J.B. PARDIWALA

Petitioner

PRINCIPAL COMMISSIONER OF CUSTOMS

Respondent

VODAFONE IDEA LIMITED

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Full Judgment Text

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.14419 OF 2024 (arising out of Diary No. 53423/2024)

PRINCIPAL COMMISSIONER OF CUSTOMS APPELLANT(s)

VERSUS

VODAFONE IDEA LIMITED RESPONDENT(S)

O R D E R

1. Delay condoned.

2. We find no reason to interfere with the impugned order

dated 01.07.2024 passed by the Customs, Excise & Service

Tax Appellate Tribunal in Custom Appeal No. 51167 of

2020.

3. The Civil Appeal is, accordingly, dismissed.

4. Pending applications, if any, stand disposed of.

……………………………………………J. [J.B.PARDIWALA]

……………………………………………J. [MANMOHAN]

New Delhi 13th December, 2024

ITEM NO.30 COURT NO.15 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. 53423/2024

[Arising out of impugned final judgment and order dated 01-07-2024 in CUSTA No. 51167/2020 passed by the Custom Excise Service Tax Appelate Tribunal]

PRINCIPAL COMMISSIONER OF CUSTOMS Petitioner(s) VERSUS

VODAFONE IDEA LIMITED Respondent(s)

(FOR ADMISSION and IA No.282935/2024-EX-PARTE STAY and IA No.282921/2024-CONDONATION OF DELAY IN FILING APPEAL ) Date : 13-12-2024 This petition was called on for hearing today.

COR...

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