902-WP-2873-2024.DOCX Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2873 OF 2024 M/s. Saral Performance Fibres Ltd & Anr …Petitioners Versus Union of India, Through The Secretary Ministry of Finance Dept. of Revenue & Ors …Respondents ______________________________________________________ Mr Jash Gandhi, with Mr Chirag Sancheti, Mr Asid Lampwala & Mr Saad Memon, i/b, Bulwark Slicitors, for the Petitioners. Mr J B Mishra, with Mr Ram Ochani, for the Respondents 1 to 3. ______________________________________________________ CORAM M.S. Sonak & Advait M. Sethna, JJ. DATED: 07 November 2025 PC:- 1. Heard learned Counsel for the parties. 2. On 4 November 2025 after hearing the learned Counsel we made the following order:- “1. Mr. Jash Gandhi, the learned counsel for the Petitioners, states that the Petitioners succeeded before the Gujarat High Court, which, by its Judgment and Order dated 01 April 2022, passed in R/Special Civil Application No. 10806 of 2021. He pointed out that by this Judgment and Order, the show cause notice issued to the Petitioners was quashed and set aside. AMOL PREMNATH JADHAV Digitally signed by AMOL PREMNATH JADHAV Date: 2025.11.11 11:43:54 +0530 902-WP-2873-2024.DOCX 2. Mr. Gandhi further submitted that despite this success, the Respondents are not refunding the amounts due to the Petitioners on the ground of the pendency of Special Leave Petition against the above Judgment and Order passed by the Gujarat High Court. 3. Mr. Mishra, on instructions states that the above referred Judgment and Order of the Gujarat High Court has already been set aside by the Hon’ble Supreme Court, because the same was based upon the Hon’ble Supreme Court’s original decision in the case of M/s. Canon India Pvt. Ltd. V/s. Commissioner of Customs1. He pointed out that subsequently, the Hon’ble Supreme Court reviewed this decision and in terms of the review order, the Special Leave Petition instituted by the Respondents was allowed and the Judgment and Order of the Gujarat High Court upon which the Petitioners place reliance was set aside. He, however, seeks two days time to produce this order. 4. Accordingly, we post this matter on 07 November 2025, under the caption for Directions/Disposal.” 3. Mr Jash Gandhi, the learned Counsel for the Petitioner accepts that the order made by the Hon’ble Supreme Court in Review Petition will impact the decision of the Gujarat High Court upon which the Petitioners were relying. He however submits that some directions may be issued to the Tribunal to revive the Petitioners’ Customs Appeal No. 10399-10400 of 2018. 4. Mr Mishra places on record an order dated 22 December 2023 made by the Tribunal in the above referred Customs Appeal. The order notes that the Petitioners’ Appeal have merely been adjourned sine die. Further, even liberty is granted to the parties to mention those Appeals as and when the Hon’ble Supreme Court decides the Review Petition filed 1 2021 (3) TMI 384 902-WP-2873-2024.DOCX by the Revenue in the matter of M/s Cannon India Pvt Ltd (supra). 5. Since the Petitioners’ Appeal is pending before the Tribunal, there is no question of ordering restoration or revival. As noted in the order of 22 December 2023 the parties, which would include the Petitioners, would have to only mention the matters before the Tribunal so that the Tribunal can take up the mattes and dispose them of on merits after taking cognizance of the Hon’ble Supreme Court’s order in the Review Petition. 6. Accordingly, we dispose of this Petition with liberty in the above terms. No costs. (Advait M. Sethna, J) (M.S. Sonak, J)