Civil Appeal No. 12233 of 2018

BMW India Pvt. Ltd. v. Commissioner

Date Issued: 24 September 2024
Source: BMW India Pvt. Ltd. v. Commissioner - 2025 (391) E.L.T. A42 (S.C.)
Views: 10

Summary

The Supreme Court Bench comprising Hon’ble Mrs. Justice B.V. Nagarathna and Hon’ble Mr. Justice Nongmeikapam Kotiswar Singh on 24-9-2024 admitted Civil Appeal No. 12233 of 2018 with C.A. Nos. 9383 of 2019, 6521 of 2021, 2882 of 2022 and 4588 of 2022. Civil Appeal No. 12233 of 2018 filed by BMW India Pvt. Ltd. and Civil Appeal No. 9383 of 2019 filed by Commissioner of Customs (Port Import) Chennai-V against the CESTAT Final Order No. 42430/2018, dated 17-9-2018 as reported in 2019 (366) E.L.T. A28 (Tri. - Mad.) (BMW India Pvt. Ltd. v. Commissioner). Civil Appeal No. 6521 of 2021 filed by Bird Retail Pvt. Ltd. and Civil Appeal Nos. 2882 & 4588 of 2022 filed by Rony Abraham against CESTAT Final Order No. A/50362/2020-CU(DB), dated 24-2-2020 as reported in 2020 (373) E.L.T. 267 (Tri. - Del.) (Bird Retail Pvt. Ltd. v. Commissioner). While admitting the appeal, the Supreme Court passed the following order : (5) The word ‘and’ appearing between words ‘gearbox’ and ‘transmission’ in Serial No. 437(1)(a) of Notification No. 12/2012-Cus., dated 17-3-2012 is to be read as ‘or’ in disjunctive sense and the term should be interpreted as ‘engine or gearbox or transmission mechanism in a…