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IN THE HIGH COURT OF ORISSA AT CUTTACK
HARISH TANDON, MURAHARI SRI RAMAN
Vedanta Limited – Appellant
Versus
Union of India Represented through the Secretary, New Delhi – Respondent
| Table of Content |
|---|
| 1. writ petition filed under constitutional provisions. (Para 1 , 2) |
| 2. issue of jurisdiction raised regarding the appeal. (Para 3) |
| 3. arguments on the validity of the original order. (Para 4 , 5) |
| 4. court's analysis of previous orders and jurisdiction. (Para 6) |
| 5. final ruling on the invalidity of the impugned order. (Para 7 , 8) |
JUDGMENT :
MURAHARI SRI RAMAN, J.
1. Craving to invoke extraordinary jurisdiction under the provisions of Articles 226 and 227 of the Constitution of India against Order-in-Appeal No. 220-221/CUS/CCP/2025, dated 30.09.2025 (issued on 08.10.2025) passed by the Commissioner (Appeals), Bhubaneswar (hereinafter referred to as “impugned order”) setting aside the Order-in-Original dated 24.01.2024 of the Assistant Commissioner of Customs Division, Bhubaneswar, giving effect to Order-in-Appeal No. 100-101/CUS/CCP/2023, dated 29.09.2023 (issued on 30.09.2023) of the Principal Commissioner (Appeals) (In- Situ), Bhubaneswar (“Appellate Order” for convenience), the writ petition is filed for grant of following relief(s):
“Under the facts and circumstances, the petitioner, humbly prays:
a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any
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The court ruled that the Principal Commissioner's order was invalid due to failure to consider prior findings and the petitioner's submissions, violating principles of natural justice.
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