IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.4906 OF 2021 (Arising from Diary No.6017 OF 2019)

COMMISSIONER OF CUSTOMS (IMPORT) APPELLANT(S) VERSUS

M/S. ATLAS MERCANTILE PVT. LTD. RESPONDENT(S)

O R D E R

1. Delay condoned.

2. In view of Circular No. 17/2019 (F.No.279/Misc.142/2007-ITJ(Pt.) dated 8th August, 2019 issued by the Department of Revenue, Ministry of Finance, no interference is warranted in this appeal due to low tax effect.

3. Accordingly, the civil appeal is disposed of leaving the questions of law open.

4. Pending application(s), if any, shall stand disposed of.

....................,J. (A.M. KHANWILKAR)

....................,J. (SANJIV KHANNA)

NEW DELHI AUGUST 19, 2021. IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 9139 OF 2018 (Arising from CIVIL APPEAL NOS. 9139-9140 OF 2018)

COMMISSIONER OF CENTRAL EXCISE APPELLANT(S)

VERSUS

M/S. SAMSUNG INDIA ELECTRONICS PVT. LTD. RESPONDENT(S)

O R D E R

1. In view of Circular No. 17/2019 (F.No.279/Misc.142/2007-ITJ(Pt.) dated 8th August, 2019 issued by the Department of Revenue, Ministry of Finance, no interference is warranted in appeal arising from Order-in-original No.46/Commr./Noida/2008 dated 24.11.2008, due to low tax effect.

2. Accordingly, the civil appeal is disposed of leaving the questions of law open.

3. Pending application(s), if any, shall stand disposed of.

....................,J. (A.M. KHANWILKAR)

....................,J. (SANJIV KHANNA)

NEW DELHI AUGUST 19, 2021. ITEM NO.48 Court 3 (Video Conferencing) 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). 10815-10819/2014 COMMISSIONER OF SERVICE TAX III MUMBAI Appellant(s) VERSUS M/S VODAFONE INDIA LTD Respondent(s) IA No. 27676/2017 - I/A FOR DETAGGING THE APPEAL IA No. 27676/2017 - INTERLOCUTARY APPLICATION) WITH Diary No(s). 38417/2019 (XVII-A) IA No. 171035/2019 - CONDONATION OF DELAY IN FILING IA No. 171037/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 171036/2019 - STAY APPLICATION) C.A. No. 1440/2019 (XVII-A) IA No. 13851/2019 - EX-PARTE STAY) SLP(C) No. 7147/2019 (IX) IA No. 37081/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 6017/2019 (XVII-A) IA No. 39220/2019 - CONDONATION OF DELAY IN FILING IA No. 39221/2019 - EX-PARTE STAY) SLP(C) No. 10281/2019 (IX) (FOR ADMISSION and I.R. and IA No.56467/2019-CONDONATION OF DELAY IN FILING and IA No.56468/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4007/2019 (XVII-A) IA No. 55518/2019 - STAY APPLICATION) C.A. No. 3240-3241/2015 (III) C.A. No. 5980-5995/2015 (III) C.A. No. 5307/2015 (XVII-A) C.A. No. 2402-2403/2016 (XVII-A) C.A. No. 571-572/2016 (XVII-A) C.A. No. 6092/2017 (III-A)

C.A. No. 9152/2017 (XVII-A)

C.A. No. 10629/2017 (III)

SLP(C) No. 16590/2018 (IX)

Diary No(s). 16923/2018 (XVII-A) (IA No.80131/2018-CONDONATION OF DELAY IN FILING and IA No.80145/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.80146/2018-STAY APPLICATION)

C.A. No. 8045-8046/2018 (XVII-A) (FOR ADMISSION and IA No.102566/2018-STAY APPLICATION and IA No.102565/2018-CONDONATION OF DELAY IN FILING APPEAL)

C.A. No. 9139-9140/2018 (XVII-A) ( IA No.117857/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.117855/2018-STAY APPLICATION and IA No.117853/2018-CONDONATION OF DELAY IN FILING APPEAL)

C.A. No. 10071/2018 (XVII-A) (FOR ADMISSION and I.R. and IA No.126679/2018-CONDONATION OF DELAY IN FILING and IA No.126687/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.126684/2018-STAY APPLICATION)

SLP(C) No. 21334/2019 (IX)

C.A. No. 4959/2019 (XVII-A) ( IA No.71612/2019-CONDONATION OF DELAY IN FILING and IA No.71614/2019-EX-PARTE STAY)

C.A. No. 7483/2019 (XVII-A) ( IA No.122775/2019-CONDONATION OF DELAY IN FILING and IA No.122779/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.122778/2019-STAY APPLICATION)

C.A. No. 7155/2019 (XVII-A) (FOR ADMISSION and IA No.131123/2019-EX-PARTE STAY and IA No.131122/2019-CONDONATION OF DELAY IN FILING APPEAL)

Diary No(s). 40710/2019 (XVII-A) ( IA No.185365/2019-CONDONATION OF DELAY IN FILING and IA No.185366/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.185367/2019-STAY APPLICATION)

Diary No(s). 44910/2019 (XVII-A) ( IA No.5855/2020-CONDONATION OF DELAY IN FILING and IA No.5857/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.5856/2020-EX-PARTE STAY)

C.A. No. 2634/2020 (XVII-A) ( IA No.42147/2020-CONDONATION OF DELAY IN FILING and IA No.42149/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.42148/2020-EX-PARTE STAY) C.A. No. 3546-3549/2020 (XVII-A) ( IA No.74417/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.74416/2020-EX-PARTE STAY and IA No.74415/2020- CONDONATION OF DELAY IN FILING APPEAL) SLP(C) No. 10648/2017 (XIV) (IA No. 120253/2017 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 5299/2018 (IX) (IA No.19095/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 25413-25416/2018 (XIV) C.A. No. 11313-11314/2018 (XVII-A) (IA No.160498/2018-CONDONATION OF DELAY IN FILING and IA No.160504/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.160502/2018-STAY APPLICATION) Date : 19-08-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE SANJIV KHANNA For Parties Mr. Vikramjit Banerji, ASG Mr. Mukesh Kumar Maroria, AOR Ms. B.Sunita Rao, Adv. Ms. Vimla Sinha, Adv. Mr. Sughosh Subramaniyam, Adv. Ms. Seema Begani, Adv. Mr. V. Sridharan, Sr. Adv. Ms. Charanya Lakshmikumaran, AOR Mr. Aditya Bhattacharya, Adv. Mr. Apeksha Mehta, Adv. Mr. Mounica Mehta, Adv. Ms. Avisha Khatri, Adv. Mr. Jay Savla, Sr. Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Anurag, AOR Mr. Raj Bahadur Yadav, AOR

Mr. B. Krishna Prasad, AOR

Mr. E. C. Agrawala, AOR

Mr. B. V. Balaram Das, AOR

Mr. Rupesh Kumar, AOR

Ms. Neelam Sharma, Adv. Ms. Pankhuri Shrivastava, Adv. Mr. Mayank Nagi, Adv. Mr. Puneet Bansal, Adv. Mr. Dharnendra Kumar Rana, Adv. Mr. Sourabh, Adv. Mr. Kabir Dixit, AOR Mr. Anirban Bhattacharya, AOR Mr. S. K. Bagaria, Sr. Adv. Mr. R. Satish Kumar, Adv. Ms. V. Susheatha, Adv. Mr. P. V. Yogeswaran, AOR Ms. Vanita Bhargava, AOR Mr. Ajay Bhargava, Adv. Ms. Shweta Kabra, Adv. Ms. Prerna Singh, Adv. Ms. Kavita Jha, AOR Mr. Shammi Kapoor, Adv. Mr. Vishal Kumar, Adv. Mr. Prasad V. Paranjape, Adv. Mr. Sparsh Bhargava, Adv. Mr. Vinayak Mathur, Adv. Mr. R. Chandrachud, AOR Mr. Vinayak Mathur, Adv. Mr. Prasad Paranipe, Adv. Mr. Sparsh Bhargava, Adv. Mr. Kishore Kunal, AOR Mr. Nageshwar Rao, Adv. Mr. Pukhrambam Ramesh Kumar, AOR Ms. Anupama Ngangom, Adv. Mr. Karun Sharma, Adv. Mr. M. P. Devanath, AOR Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Mr. Archit Gupta, Adv. Mr. M.P. Devanath, AOR Mr. Mahfooz Ahsan Nazki, AOR Mr. Harish Bindhumadhavan, Adv. Mr. T. V. S. Raghavendra Sreyas, AOR Mr. Siddharth Vasudev, Adv. Ms. Gayatri Gulati, Adv.

Mr. Tushar Jarwal, Adv. Mr. Rahul Sateeja, Adv. Mr. Anish Kapur, Adv. Mr. Deepak Thackur, Adv. Mr. Kunal Dutt, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Sujit Gosh, Adv. Ms. Mannat Waraich, Adv. Mr. Nikilesh Ramachandran, AOR Mr. Parthiv K. Goswami, Adv. Ms. Diksha Rai, AOR Mr. Wattan Sharma, Adv. Mr. Prateek Bhardwaj, Adv. Mr. Naresh Kumar, AOR Mr. Punit Dutt Tyagi, AOR

UPON hearing the counsel the Court made the following O R D E R

Diary No.6017 and C.A. No.9139/2018

Delay condoned.

The appeals are disposed of in terms of the signed orders.

Pending application(s), if any, shall stand disposed of.

Rest of the matters

Mr. Vikramjit Banerjee, learned Additional Solicitor General, prays for time to prepare a chart indicating points involved in the concerned cases and to prepare group of cases accordingly.

As prayed, list the matters on 08.09.2021(NMD).

(NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

(Signed orders in Diary No.6017 and

C.A. No.9139/2018 are placed on the file.)