Commissioner Of Customs Mundra v. Cargill India Pvt. Ltd.
2019-01-07
A.K.SIKRI, S.ABDUL NAZEER
body2019
DigiLaw.ai
ORDER Delay condoned. 1. The issue of classification is raised in this appeal. The Customs, Excise and Service Tax Appellate Tribunal ("CESTAT") in the impugned order had noted that the said issue of classification is pending in this Court in other appeals. On that basis the CESTAT has disposed of the appeal. Liberty is also given to approach the CESTAT after the verdict of this Court in the appeals pending here. In that view of the matter the CESTAT should not have disposed of the appeal and should have kept the appeal pending till the issue is decided by this Court. 2. In view thereof the order of the CESTAT disposing of the appeal is set aside and it is clarified that the appeal would remain pending before the CESTAT till the issue is decided by this Court whereafter the parties can approach the CESTAT. 3. Status quo which was granted by the CESTAT shall continue. The appeal is disposed of accordingly.