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766956/2021/CRU-O/o Pr Commr-Cus-Gen-Zone-I-Mumbai
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ItcRierlia, 115, Tref ii writ,a4itz,linri-400 020. TATION
I
neli AX
OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER,
worittn wah GOODS & SERVICES TAX AND CENTRAL EXCISE, MUMBAI ZONE.
GST BHAWAN, 115. MAHARSHI KARVE ROAD, CHURCHGATE, MUMBAI-400 020.
e-mail : eateellmumbailebemaitcom / cat-ostmumbaizonefaciov.in Tel No. 022-22064127 (CAT Cell)
FAX No. 022-220617221 22004592
BY HAND F.No.11/39(CAT)PCCO-MZ/41/2021 12S

Mumbai, the c April, 2021.
To,
4'
<7The Principal Commissioner of Customs (General), _o'
New Custom House, Ballard Estate,
Mumbai — 400 001.
tf [k 6j 2 0 APR 2021
•
50700s t4P
•171
Madam, i,1!„QP•7 House varitk:AT/
• •44-q'
Subject : W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujra & 172 Ors. Vs.
Union of India & Ors. in the High Court of Judicature at Bombay -
Regarding.
Please find enclosed a letter F.No. C-18013/01/2021-AD.I11.13 dated

05.04.2021, in original, received from the Under Secretary (Ad.111.13), CBIC, New Delhi
forwarding therewith a copy of the subject mentioned Writ Petition alongwith para-wise
comments of the DGHRD and the Board, for filing counter reply in the Hon'ble High
Court of Bombay.
2. There are total 173 number of Petitioners in the present Writ Petition who
are presently working as Tax Assistant. They have filed this Writ Petition challenging
the Constitutional Validity of the Recruitment Rules for the post of Executive Assistant
under Central Board of Indirect Taxes and Customs which were published vide GSR
741 (E) Notification dated 28th September, 2015, contesting that vide these new
Recruitment Rules for Executive Assistant, the qualifying service for promotion from
feeder cadre of the Tax Assistant to Executive Assistant was increased from 3 years to
10 years and the 100% promotion quota for recruitment to Executive Assistant was
reduced to 60% and 40% Direct Recruitment Quota was introduced.
3. The Petitioners prayer before Hon'ble High Court is to issue a Writ of

Certiorari or any other writ/direction/order in the nature of Certiorari under Article 226
thereby quashing and/or setting aside the Recruitment Rules for the post of the
Executive Assistant notified on 28th September, 2015 (Group 13' Non-Gazatted post)
published in the Gazette of India vide number G.S.R. 741 (E); to direct the
Respondents to promote the Petitioners by applying the 2003 Recruitment Rules;
pending the hearing and final disposal of the writ petition, the Respondents be directed
•
ags
2/775
to promote the Petitioners by applying the 2003 Recruitment Rules and pending the
hearing and final disposal of the writ petition, impugned Recruitment Rules be stayed.
4. On perusal of the Writ Petition, it is observed that all the Petitioners are
working as Tax Assistant under Cadre Controlling Authority of Customs Mumbai Zone.
In Para 3 of DGHRD's letter F.No. 87/BVS/HRD(HRM-I)/VVP/Lega1/2021 dated
24.03.2021, enclosed to the Board's letter dated 05.04.2021 under reference, it has
been requested to Board to send the case to the Zonal Cadre Controlling Authority.
5. Therefore, the Board's above letter dated 05.04.2021 alongwith its

enclosures are forwarded herewith for further necessary action.
Yours faithfully,
i A\ 444.
lc\
(P. Vinitha Sekhar)
Additional Commissioner
PCCO/CCA, GST & CX, Mumbai Zone.
End : As above.
Copy to : The Under Secretary (Ad.111.13) of Central Board of Indirect Taxes &
Customs, Ground Floor, HUDCO Vishala Building, Bhikaji Cama Place,
New Delhi — 110066, for information.
3/775
774530(1)/2021/CRU-O/o Pr Commr-Cus-Gen-Zone-I-Mumbai
nygm (twc.4) 5tmigTctg

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
(GENERAL)
liNiHiPco affireivi W41,Wst 4•1 RICCI) c,
CAT CELL, NEW CUSTOM HOUSE, BALLARD ESTATE,
thii/MUMBAI — 400001
talff/E-mail Mum.cus.catcellftov.in
r4IPT/Tel No. (022) 22757718 %VI/ Fax: (022) 22634531
taci)1# /.F. No. S/21-42/2021 CAT Cell IIKA/Date: .04.2021
To,
Dy. Commissioner of Customs,
CRU, New Custom House,
Ballard Estate,
Mumbai-01
Sir,
Sub: W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs
Union of India & Ors. in the High Court of Judicature at Bombay- Reg.
Please refer to your e office file No. 766956/2021/CRU on the above mentioned
subject, wherein your office has forwarded letter dated 20.04.2021. In the said letter
enclosures referred, i.e. letter No. C-18013/01/2021-AD III B dated 05.04.2021, in
original and a copy of the subject mentioned Writ Petition alongwith para-wise
comments of the DGHRD and the Board, are not received.
It is therefore requested to forward scanned copy of enclosures at the earliest

for further necessary action.
fajthfully,
a;. j\\..
(Dr. ajcsi Munde)
Dy. Commissioner of Customs
CAT Cell, New Custom House,
Mumbai Zone-1
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Email CAT Cell
W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral & 172 Ors Vs. Union of India & Ors. in the
High Court of Judicature at Bombay - reg.
From : CAT Cell <mum.cus.catcell@gov.in> Sat, Apr 24, 2021 10:12 PM

Subject : W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral & 172 Ors Vs. Union 1 attachment
of India & Ors. in the High Court of Judicature at Bombay - reg.
To : p e nchmum <p.e.nchmum@gmail.com>, MANISH KUMAR <p.estt-mum-
cus-zone1@gov.in>, p estt-mum-cus-zone1 <p.estt-mum-cus-
zone1@gov.in>, ARPITHA S <arpitha.s@gov.in>
Ma'am / Sir,
Please find attached herewith letter F.No.II/39(CAT)PCCO-MZ/41/2021/257 dated

20.04.2021 received from the ADC, PCCO/CCA, GST & CX, Mumbai Zone, alongwith its enclosures on the
above subject.
In this regard, you are requested to confirm that how many petitioners of the enclosed W.P.(St.)
No.9677 of 2020 filed by Shri Aagam Mujral & 172 Others, are borne in the books of Mumbai
Customs(Cadre Controlling Authority). This information be confirmed to CAT Cell through return mail, on
priority for initiating further action.
Regards.
CAT Cell,
New Custom House,
Mumbai Customs Zone-I
MUMBAI GST LETTER DT 20042021.pdf

13 MB
File No.GEN/393/2021-CAT-O/o PR COMMR-CUS-GEN-Zone-I-Mumbai 671/775
I/163059/2021
न्यायालय प्रकरण / अति तत्काल
COURT MATTER/MOST URGENT
प्रधान आयुक्त, सीमाशुल्क (सामान्य) का कार्यालय

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL)
केंद्रीय प्रशासनिक अधिकरण कक्ष, नवीन सीमाशुल्क भवन,बेलार्ड इस्टे ट,
CAT CELL, NEW CUSTOM HOUSE, BALLARD ESTATE, मंब
ु ई/MUMBAI – 400001
ई-मेल/E-mail : mum.cus.catcell@gov.in
दरू भाष/Tel No. (022) 22757760/ फ़ैक्स / Fax: (022) 22757702
दिनांक/Date : /04/2021
To,
The Joint Secretary and Legal Advisor,

Ministry of Law and Justice,
Department of Legal Affairs,
Branch Secretariat,
2nd Floor, Aaykar Bhawan,
New Marine Lines, Mumbai-400020
Sir,
Sub :W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral

& 172 Ors. Vs. Union of India & Ors. In the High Court of
Judicature at Bombay-reg
This office has received reference from CGST & CX Mumbai Zone vide
letter F.No.II/39(CAT)PCCO-MZ/41/2021/257 dated 20.04.2021 regarding
W.P.(St.) No.9677 filed by Shri Aagam Mujral & 172 Ors Vs. Union of India &
Ors. before Hon’ble Bombay High Court, Mumbai(Copy enclosed).
2. In this regard, you are requested to appoint suitable panel counsel to

prepare and file Affidavit-in-Reply and defend the case before Hon’ble
Bombay High Court on behalf of the department at the earliest.
3. This issues with the approval of the Pr. Commissioner of Customs

(General), Mumbai Customs Zone-I.
Yours faithfully,
Encl: As above
(Dr. Rajesh Munde)

Deputy Commissioner of Customs
CAT Cell, NCH, Mumbai
Contd..2/-
I/163059/2021
-2–
Copy to:
The Additional Commissioner of Customs, -With request to confirm

Office of the Principal Chief Commissioner, whether any Panel Counsel
Goods & Services Tax and Central Excise, has already been appointed to
Mumbai Zone,GST Bhawan, 115, defend the above referred Writ
Maharshi Karve Rd, Charchgate, Petition or otherwise.
Mumbai – 400 020
The Deputy Commissioner of Customs, -for information, please.

Pr. Chief Commissioners’ Office
New Custom House,
Ballard Estate,
Mumbai – 400 001
I/163060/2021

To,
The Under Secretary to the Govt. of India(Ad.IIIB)

Ministry of Finance,
Department of Revenue,
Central Board of Indirect Taxes and Customs,
North Block, New Delhi – 110 001
Sir,

Ref. F.No. C-18013/01/2021-Ad.IIIB dated 05.04.2021.
Please find enclosed herewith copy of letter

F.No.II/39(CAT)PCCO-MZ/41/2021/257 dated 20.04.2021 received from the
ADC/PCCO/CCA, GST &CX, Mumbai Zone on the above subject.
2. In this regard, it is requested to clarify as to whether the said WP is

assigned to / required to be defended by CGST & CX, Mumbai Zone(CCA) as
per Board letter F.No.C-18013/01/2021-AD.IIIB dated 05.04.2021, since the
issue pertains to Recruitment Rules of Executive Assistants(EAs) working not
only in Customs but also in GST formations as well and the outcome will have
PAN India ramifications. It is requested to issued the requisite clarification ON
PRIORITY in order to initiate necessary action to defend the official
respondents at the earliest.

Yours faithfully,
Encl: As above
(Dr. Rajesh Munde)

Contd..2/-
I/163060/2021
-2–
Copy to:
The Additional Commissioner of Customs, -With request to confirm

Office of the Principal Chief Commissioner, whether any Panel Counsel
Goods & Services Tax and Central Excise, has already been appointed to
Mumbai Zone,GST Bhawan, 115, defend the above referred Writ
Maharshi Karve Rd, Charchgate, Petition or otherwise.
Mumbai – 400 020
The Deputy Commissioner of Customs, -for information.

New Custom House,
Ballard Estate,
Mumbai – 400 001
675/775
676/775
Scanned by CamScanner
677/775
Email CAT Cell
Fwd: W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. Union of India & Ors. in
the High Court of Judicature at Bombay - Regarding.
From : Uday Manohar Uchagaonkar <cat-gstmumbaizone@gov.in> Fri, Apr 30, 2021 07:36 PM
Subject : Fwd: W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. 1 attachment
Regarding.
To : CAT Cell <mum.cus.catcell@gov.in>
Cc : mohammed ashif <mohammed.ashif@nic.in>, MOHAMMAD ASHIF UNDER
SECRETARY DEPT. OF REVENUE MINISTRY OF FINANCE
<mohammad.ashif@nic.in>, soad3b@gmail.com
From: "Uday Manohar Uchagaonkar" <cat-gstmumbaizone@gov.in>

To: "CAT Cell" <mum.cus.catcell@gov.in>
Cc: "ad2b-cbec" <ad2b-cbec@nic.in>
Sent: Friday, April 30, 2021 4:46:38 PM
Subject: Fwd: W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. Union of India & Ors. in
the High Court of Judicature at Bombay - Regarding.

Cc: "mohammed ashif" <mohammed.ashif@nic.in>
Subject: W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. Union of India & Ors. in the
High Court of Judicature at Bombay - Regarding.
Madam/Sir,
Please find attached this office letter dated 30.04.2021, on the captioned subject, for information and further
necessary action.
Thanks and Regards,
CAT Cell, PCCO,

GST & CX, Mumbai Zone.
Letter dated 30.04.2021 - WP(St.)No. 9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs.
UoI and Ors. in HC Bombay..PDF
12 KB
Subject : Fwd: W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. 1 attachment
Regarding.
Cc : ad2b-cbec@nic.in
678/775

Cc: "mohammed ashif" <mohammed.ashif@nic.in>
Subject: W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. Union of India & Ors. in the
Madam/Sir,
necessary action.
Thanks and Regards,
CAT Cell, PCCO,

12 KB
Subject : W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. 1 attachment
Regarding.
Cc : mohammed ashif <mohammed.ashif@nic.in>
Madam/Sir,
necessary action.
Thanks and Regards,
CAT Cell, PCCO,

12 KB
679/775
680/775
Email CAT Cell
W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. Union of India & Ors. In the
High Court of Judicature at Bombay-reg.
From : CAT Cell <mum.cus.catcell@gov.in> Tue, May 04, 2021 11:58 AM

Subject : W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. 2 attachments
Union of India & Ors. In the High Court of Judicature at Bombay-reg.
To : Gul Asnani <branchsec.mum-dla@gov.in>
Sir,
Please find attached herewith this office letter File No.GEN/393/2021-CAT-O/o PR COMMR-CUS-GEN-
Zone-I-Mumbai dated 27.04.2021 and its enclosures, for appointment of suitable Panel Counsels to defend the
case on behalf of the department.
You are requested to kindly intimate the particulars of the appointed Panel Counsels, at the earliest for further
necessary action in this regard.
Soft copy of the appointment letter issued may kindly be mailed by return mail.
Regards.
CAT Cell,
New Custom House,

13 MB
LETTER TO LAW MINISTRY OFFICE COPY.pdf

323 KB
681/775
682/775
I/168955/2021(1)

To,
Shri Neel Helekar,

Senior Panel Counsel,
51, Dahanukar Building,
Near Kalbadevi Post Office,
Bomanji Master Ln, Tak Wadi,
Lohar Chawl, Kalbadevi,
Mumbai-400002
Shri Prasenjit Khosla,

Senior Panel Counsel(AOR),
Flat No.401A, Jasper,
Near Ayappa Temple,
Vasai(West), District -Thane,
Mumbai-401 202.
Sir,

Please find enclosed herewith Docket No.291 dated 29.04.2021,

whereby you have been engaged to appear and conduct this case on behalf of
the department.
2. This Writ Petition is referred by CGST & CX Mumbai Zone vide their
letter F.No.II/39(CAT)PCCO-MZ/41/2021/257 dated 20.04.2021 on the above
subject, forwarding copy of letter F.No.C-18013/01/2021-Ad.IIIB dated
05.04.2021 received from the Under Secretary(Ad.IIIB), CBIC, New Delhi,
forwarding therewith a copy of the subject mentioned Writ Petition alongwith
parawise comments of the DGHRD and the Board, for filing counter reply in
the Hon’ble Bombay High Court(Copy enclosed).
Contd..2/-
I/168955/2021(1)
-2–
3. In view of the above, it is requested to initiate the proceedings for

preparation of filing appropriate Affidavit-in-Reply(AIR) before Hon’ble Bombay
High Court.

Yours faithfully,
Encl: As above
(Dr. Rajesh Munde)

Copy to:
The Joint Secretary and Legal Advisor, - For information, please.

Branch Secretariat,
I/168955/2021

To,
Shri Neel Helekar,

Mumbai-400002

Near Ayappa Temple,
Mumbai-401 202.
Sir,


the department.
Contd..2/-
I/168955/2021
-2–

High Court.

Yours faithfully,
Encl: As above
(Dr. Rajesh Munde)

Copy to:

Branch Secretariat,
I/168955/2021(2)

To,
Shri Neel Helekar,

Mumbai-400002

Near Ayappa Temple,
Mumbai-401 202.
Sir,


the department.
Contd..2/-
I/168955/2021(2)
-2–

High Court.

Yours faithfully,
Encl: As above
(Dr. Rajesh Munde)

Copy to:

Branch Secretariat,
689/775
Email CAT Cell
W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. Union of India & Ors. In the High
Courtof Judicature at Bombay-reg
From : CAT Cell <mum.cus.catcell@gov.in> Fri, May 07, 2021 03:17 PM

Subject : W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. Union of 3 attachments
India & Ors. In the High Courtof Judicature at Bombay-reg
To : khoslaprasenjit@rediffmail.com, neelhelekar@gmail.com
Cc : Gul Asnani <branchsec.mum-dla@gov.in>
Sir,
Please find attached herewith this office letter File No.GEN/393/2021-CAT-O/o-PR-COMMR-CUS-GEN-Zone-

1-Mumbai dated 06.05.2021 and its enclosures, on the above subject for further necessary action at your end.
Regards.
CAT Cell,
New Custom House,
Law Ministry Letter dt 29042021 appointing Panel Counsel.pdf

988 KB

13 MB
LETTER TO SR PANEL COUNSELS.pdf

536 KB
690/775
691/775
692/775
Email CAT Cell
W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. Union of India & Ors. in the
High Court of Judicature at Bombay - reg
From : CAT Cell <mum.cus.catcell@gov.in> Tue, Apr 27, 2021 04:05 PM

Subject : W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. 1 attachment
Union of India & Ors. in the High Court of Judicature at Bombay - reg
To : MOHAMMAD ASHIF UNDER SECRETARY DEPT. OF REVENUE MINISTRY
OF FINANCE <mohammad.ashif@nic.in>
Cc : catcellmumbai1 <catcellmumbai1@gmail.com>, Uday Manohar
Uchagaonkar <cat-gstmumbaizone@gov.in>, CCU Customs Mumbai Zone
I <ccu-cusmum1@nic.in>
Sir,
Please find attached this office letter F.No.GEN/393/2021-CAT-O/o PR COMMR-CUS-GEN-Zone-I-

Mumbai dated 27.04.2021 on the above subject for further necessary action at your end.
Regards.
CAT Cell,
New Custom House,
LETTER DT 27042021 TO AD IIIB.pdf

536 KB
693/775
694/775
695/775
Scanned by CamScanner
File No.GENI393/2021-CA I-0Io PR COMMR-CUS-GEN-Zone-1-Mumbai 696/775
cOURT MATTER/MOST URGENT
oFFICE OF THE PRINIPAL COMMIssIONER OF CUSTOMS (GENERAL)
CAT CELL, NEW CUSTOM HOUSE, BALLARD ESTATE, $ / MUMBA - 400001
-A/E-mail: mum.cus.catcell@gov.in
TATS/Tel No. (022) 22757760/ ha/ Fax: (022) 22757702
fT/Date o6/05/2021
To
Shri Neel Helekar,
Bomanji Master Ln, Tak Wadi
Mumbai-400002

Near Ayappa Temple
Vasai(West), District -Thane
Mumbai-401 202
Sir,
Sub W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral
& 172 Ors. Vs. Union of India & Ors. In the High Courtof
Please find enclosed herewith Docket No.291 dated 29.04.2021

the department.
letter F.No.l/39(CAT)PCCO-MZ/41/2021/257 dated 20.04.2021 on the above
subject, forwarding copy of letter F.No.C-18013/01/20021-Ad.lIB dated

05.04.2021 received from the Under Secretary(Ad.lIB), CBIC, New Delhi,
for filing counter reply in

parawise comments of the DGHRD and the Board,
the Hon'ble Bombay High Court( Copy enclosed).
Contd.2/-
File 697/775
No.GEN/393/2021-CAI-O10
COMMR-CUS-GEN-Zone-1-Mumbai
PR
.2
3 In view of the above, it is requested to initiate the proceedings for
preparation of filing appropriate Affidavit-in-Reply(AIR) before Hon'ble Bombay

High Court
(General). Mumbai Customs Zone-l.
Yours faithfully
Encl: As above
(Dr.Rajesh Munde)
DeputyCommissioner of Customs
Copyto
The Joint Secretary and Legal Advisor, For information, please.
Branch Secretariat,
2d Floor, Aaykar Bhawan,
I/180212/2021

To,

Sir,

Please refer to this office letter of even number dated 27.04.2021 on the
above subject.
2. In this regard, the ADC, PCCO/CGST, GST & CX, Mumbai Zone vide
letter F.No.II/39(CAT)PCCO-MZ/41/2021 dated 30.04.2021 confirmed that no
Panel Counsel was appointed by their office in this matter. Accordingly, based
on the requisition from this office, the following Panel Counsels have been
engaged by the Joint Secretary, Ministry of Law and Justice, Mumbai to
represent the department:
(a) Shri Neel Helekar, Sr. Panel Counsel, Mob.9820378297

(b) Shri Prasenjit Khosla, Sr. Panel Counsel(AOR), Mob.9867734759
3. The Ld. Panel Counsels have been supplied with all the documents
received vide the CGST & CX Mumbai Zone vide their letter
F.No.II/39(CAT)PCCO-MZ/41/2021/257 dated 20.04.2021 for preparation of
suitable draft Affidavit-in-Reply(AIR).
Contd….2/-
I/180212/2021
-2-
4. It is requested that the appropriate change in authorisation to file

Affidavit-in-Reply(AIR) in this matter before the Hon’ble Bombay High Court,
may kindly be issued for further necessary action.

Yours faithfully,
(Arpitha S.)
Copy to:
The Additional Commissioner of Customs,

Office of the Principal Chief Commissioner,
Goods & Services Tax and Central Excise,
Mumbai Zone,GST Bhawan, 115,
Maharshi Karve Rd, Charchgate,
Mumbai – 400 020 for information, please.
The Deputy Commissioner of Customs,

New Custom House,
Ballard Estate,
Mumbai – 400 001
I/180212/2021(2)

To,

Sir,

above subject.

Contd….2/-
I/180212/2021(2)
-2-


Yours faithfully,
(Arpitha S.)
Copy to:


New Custom House,
Ballard Estate,
Mumbai – 400 001
I/180212/2021(1)

To,

Sir,

above subject.

Contd….2/-
I/180212/2021(1)
-2-


Yours faithfully,
(Arpitha S.)
Copy to:


New Custom House,
Ballard Estate,
Mumbai – 400 001
704/775
1
705/775
2
706/775
Email CAT Cell
W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. Union of India & Ors. In the
High Court of Judicature at Bombay-reg
From : CAT Cell <mum.cus.catcell@gov.in> Fri, May 28, 2021 04:48 PM

Subject : W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. 1 attachment
Union of India & Ors. In the High Court of Judicature at Bombay-reg
To : MOHAMMAD ASHIF UNDER SECRETARY DEPT. OF REVENUE MINISTRY
OF FINANCE <mohammad.ashif@nic.in>
Cc : Uday Manohar Uchagaonkar <cat-gstmumbaizone@gov.in>, CCU Customs
Mumbai Zone I <ccu-cusmum1@nic.in>
Ma'am / Sir,
Please find attached herewith this office letter File No.GEN/393/2021-CAT-O/o PR COMMR-CUS-GEN-
Zone-I-Mumbai dated 28.05.2021 on the above subject, for further necessary action at your end.
Regards.
CAT Cell,
New Custom House,
WP (st) 9677 of 2020_28052021.pdf

546 KB
707/775
Email CAT Cell
W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. Union of India & Ors. in the
From : Uday Manohar Uchagaonkar <cat-gstmumbaizone@gov.in> Wed, Jun 02, 2021 05:18 PM
Subject : W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. 2 attachments
Regarding.
To : R K Jha <Jha.ranjan@gov.in>, MOHAMMAD ASHIF UNDER SECRETARY
DEPT. OF REVENUE MINISTRY OF FINANCE <mohammad.ashif@nic.in>,
mohammed ashif <mohammed.ashif@nic.in>, soad3b@gmail.com
Cc : CAT Cell <mum.cus.catcell@gov.in>
Sir,
Please find attached this office letter dated 02.06.2021 alongwith its enclosures for information and necessary
action.
Thanks and Regards,
CAT Cell, PCCO,

Letter dated 02.06.2021 alongwith enclosures - WP(ST.) No. 9677 of 2020 filed by Shri
Aagam Mujral & 172 Ors..PDF
347 KB
Letter dated 28.05.2021 of Oo the Principal Commissioner of Customs (General), Mumbai..pdf

546 KB
708/775
709/775
710/775
711/775
712/775
713/775
By Sneed Post/Email
COURT MATTER
P.No.C-18013/01/2021-AD.III.13
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
****
Gr. Floor, Hudco-Vishala Building,
Bhikaji-Cams Place, New Delhi-66,
Dated the 2021
To,
The Chief Commissioner of Central Goods & Services Tax,
Mumbai Zone, GST Building, 115 M.K. Road,
Opp. Churchgate station, Mumbai-400020
Subject: W.P. (St.) No. 9677/2020 filed by Shri Aagam Mujral & 171 Ors. V/s Union of India &
On. in the High Court of Judicature at Bombay — regarding.
Sir/Madam,
Please refer to Board's earlier letter of even number dated 5.4.2021 (copy enclosed) on the above-
mentibtied subject in which you were requested to defend the case duly taking into account comments of
DGHRD and the facts of the case, on behalf of the respondents.
2. However, a letter P.No.GEW393/2021-CAT-010 PR COMMR-CUS-GEN-Zone-I-Mumbai dated
27.4.2021 (received on 18.5.2021) received from the office of the Principal Commissioner of Customs
(General), Mumbai requesting the Board to clarify as to whether the said WP required to be defended by
CGST and CX, Mumbai Zone (CCA) or by Customs Zone, Mumbai.
3. In this regard, it is to reiterate here that the present case is required to be defended by the Chief
Commissioner of Central Goods & Services Tax, Mumbai Zone.
Yours faithfully,
Ends.: As above
(R. K. Jha)
Deputy Secretary to the Govt. of India
Tel./Pisa 26162693
Copy to: The Principal Commissioner of Customs (General),

Mumbai Zone, CAT Cell, New Custom House,
Ballard Estate, Mumbai-400001.
(R.Cilia)
714/775
b~i' J
By Speed Post/Email
COURT MATTER
F.No.C-18013/01,12021-ADJILB
GOVERNMENT OF INDIA
MINISTRY OF-FINANCE
****
Or. Floor, Hudeo-Vishal a Building,
13hikaji-Cama Place, New Delhi-66,
r o 1.1 . 2021
Dated theo s•
To,
The Chief Commissioner of Central Goods & Services Tax,
Mumbai Zone, OST Building, 115 M.K. Road,
Opp. Churehgate station, Mumbai-400020
- W.P._(St,) NV.9_6774_020_ filed by Shri Aagare Mujraj & 171 Qrs. Ws Union of India &
On. in the High Court of Judicature at Bombay - regarding.
Sir/Madam,
I am directed to enclose herewith a copy of W.P (St.) No. 9677/2020 filed by Shri Attgain Mujral
& 171 Ors. Ws UOI & Ors. in High Court of Bombay on the above-mentioned subject.
2. The Para wise comments made by DGHRD along with the Board's comments on the O.A. are
enclosed. Copy of DGIIRD's additional comments dated 24.3.2021 are also enclosed herewith for
considering while drafting final part wise comments. Further, post 611' CPC, views of the stakeholders were
taken vide DOHRD's letter dated 15.4.201 I for further amendment in RRs, necessitated for implementation
of recommendation of 6th CPC. However, facts may be rechecked before 'filing the counter reply in the
Hon'ble High Court of Bombay. . •
3. Moreover, DoPT has been intimated about this case and comments sought in respect of Para 48 D,
reply to which is awaited.
4. Therefore, you are requested to defend the case duly taking into account comments of DGHRD, as
modified vide Board's letter dated 26.2.2021, and the facts of the case, on behalf of the respondents, file
appropriate Counter Reply in consultation with the Government Standing Counsel concerned. Moreover,
necessary steps in consultation with the Govt. Counsel may also be taken for deletion of the name of
Revenue Secretary from the list of Respondents.
5. It may also be requested to updifejfilIthe derailcOrtheinstant easeirrwww.iirebs,gnv.in-and-to--. _

ensure the status of the case be monitored and updated regularly. Further, you are requested that the Board
may be kept apprised of the development of the case from time to time.
Yours faithfully,
Ends.: As above .644-41

Ni
tyyil
e;
(Nlohamntad Ashil)
Under Secretary to the Govt. of India
Ill Tel./Fax No.: 26162780
I/195167/2021(1)

To,
The Additional Commissioner,

Mumbai – 400 020
Sir,

Please refer to the Board letter F.No. C-18013/01/2021-Ad.IIIB dated

27.05.2021 addressed to the Chief Commissioner of Central Goods & Services
Tax, Mumbai Zone, on the above subject.
2. As clarified vide the Board letter ibid, you are requested comply with the
Board’s instructions / clarifications and co-ordinate with the following Panel
Counsels, engaged by the Joint Secretary, Ministry of Law and Justice,
Mumbai vide their Docket No.291 dt. 29.04.2021(Copy enclosed) to represent
the department:

3. All the documents (in Original) received vide the your office letter
F.No.II/39(CAT)PCCO-MZ/41/2021/257 dated 20.04.2021 are returned
herewith for further necessary action at your end.
Contd….2/-
I/195167/2021(1)
-2-
4. It is requested that the clarifications / appropriate directions may kindly

be issued for further necessary action.

Yours faithfully,
Encl: As above
(Vijay J. Manvatwkar)
Additional Commissioner of Customs
Copy to:
The Under Secretary to the Govt. of India - In view of the clarification issued,
(Ad.IIIB), Ministry of Finance, the request to change authorisation
Department of Revenue, vide this office letter dt. 28.05.2021
Central Board of Indirect Taxes and Customs, stands withrawn.

New Custom House,
Ballard Estate, Mumbai – 400 001

Branch Secretariat,
Shri Neel Helekar,

Lohar Chawl, Kalbadevi, Mumbai-400002

Near Ayappa Temple,
Mumbai-401 202.
I/195167/2021(4)

To,

Mumbai – 400 020
Sir,


the department:

Contd….2/-
I/195167/2021(4)
-2-


Yours faithfully,
Encl: As above
Copy to:

New Custom House,

Branch Secretariat,
Shri Neel Helekar,


Near Ayappa Temple,
Mumbai-401 202.
I/195167/2021(5)

To,

Mumbai – 400 020
Sir,


the department:

Contd….2/-
I/195167/2021(5)
-2-


Yours faithfully,
Encl: As above
Copy to:

New Custom House,

Branch Secretariat,
Shri Neel Helekar,


Near Ayappa Temple,
Mumbai-401 202.
I/195167/2021(2)

To,

Mumbai – 400 020
Sir,


the department:

Contd….2/-
I/195167/2021(2)
-2-


Yours faithfully,
Encl: As above
Copy to:

New Custom House,

Branch Secretariat,
Shri Neel Helekar,


Near Ayappa Temple,
Mumbai-401 202.
I/195167/2021

To,

Mumbai – 400 020
Sir,


the department:

Contd….2/-
I/195167/2021
-2-


Yours faithfully,
Encl: As above
Copy to:

New Custom House,

Branch Secretariat,
Shri Neel Helekar,


Near Ayappa Temple,
Mumbai-401 202.
I/195167/2021(3)

To,

Mumbai – 400 020
Sir,


the department:

Contd….2/-
I/195167/2021(3)
-2-


Yours faithfully,
Encl: As above
Copy to:

New Custom House,

Branch Secretariat,
Shri Neel Helekar,


Near Ayappa Temple,
Mumbai-401 202.
727/775
728/775
729/775
Email CAT Cell
Re: W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. Union of India & Ors. in the
High Court of Judicature at Bombay - reg.
From
: CAT Cell <mum.cus.catcell@gov.in> Thu, Jun 17, 2021 07:12 PM
Subject
: Re: W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. 4 attachments
Union of India & Ors. in the High Court of Judicature at Bombay - reg.
To
: Uday Manohar Uchagaonkar <cat-gstmumbaizone@gov.in>, cca
gstmumbai <cca.gstmumbai@gmail.com>
Cc
: R K Jha <Jha.ranjan@gov.in>, MOHAMMAD ASHIF UNDER SECRETARY
mohammed ashif <mohammed.ashif@nic.in>, soad3b@gmail.com, CCU
Customs Mumbai Zone I <ccu-cusmum1@nic.in>,
neelhelekar@gmail.com, khoslaprasenjit@rediffmail.com, Gul Asnani
<branchsec.mum-dla@gov.in>
Ma'am / Sir,
Please find attached herewith this office letter File No.GEN/393/2021-CAT/O/o PR COMMR-CUS-
GEN-Zone-I-Mumbai dated 16.06.2021 alongwith its enclosures, on the above subject, for further necessary
action at your end.
Regards.
CAT Cell,
New Custom House,
Law Ministry Letter dt 29042021 appointing Panel Counsel.pdf

988 KB
LETTER DT 16062021 TO MUMBAI CGST.pdf

247 KB
Board letter dt 27052021.pdf

151 KB

13 MB
From
: CAT Cell <mum.cus.catcell@gov.in> Thu, Jun 17, 2021 07:07 PM
Subject
: W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. 3 attachments
Union of India & Ors. in the High Court of Judicature at Bombay - reg.
To
: Uday Manohar Uchagaonkar <cat-gstmumbaizone@gov.in>, cca
gstmumbai <cca.gstmumbai@gmail.com>
Cc
: R K Jha <Jha.ranjan@gov.in>, MOHAMMAD ASHIF UNDER SECRETARY
mohammed ashif <mohammed.ashif@nic.in>, soad3b@gmail.com, CCU
Customs Mumbai Zone I <ccu-cusmum1@nic.in>,
neelhelekar@gmail.com, khoslaprasenjit@rediffmail.com, Gul Asnani
Ma'am / Sir,
730/775
Please find attached herewith this office letter File No.GEN/393/2021-CAT/O/o PR COMMR-CUS-
GEN-Zone-I-Mumbai dated 16.06.2021 alongwith its enclosures, on the above subject, for further necessary
action at your end.
Regards.
CAT Cell,
New Custom House,
LETTER DT 16062021 TO MUMBAI CGST.pdf

247 KB
Board letter dt 27052021.pdf

151 KB

13 MB
731/775
Email CAT Cell
W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. Union of India & Ors. in the High
Court of Judicature at Bombay - Regarding.
From
: Uday Manohar Uchagaonkar <cat-gstmumbaizone@gov.in> Mon, Jun 21, 2021 05:06 PM
Subject
: W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral & 172 Ors. Vs. Union of 1 attachment
India & Ors. in the High Court of Judicature at Bombay - Regarding.
To
: CAT Cell <mum.cus.catcell@gov.in>
Sir,
Please find attached this office letter dated 18.06.2021 for information and necessary action.
Thanks & Regards,
CAT CELL,
PCCO, GST & CX, MZ.
Letter dated 18.06.2021 - Customs (General) - WP(St.) No. 9677 of 2020 - Aagam Mujral & 172
Ors..PDF
13 KB
732/775
733/775
734/775
735/775
Email CAT Cell
W.P. (St.) No.9677/2020 filed by Shri. Aagam Murjal & 171 Ors vs Union of India Ors in the High Court of
Judicature at Mumbai - reg.
From
: CCU Customs Mumbai Zone I <ccu-cusmum1@nic.in> Wed, Jun 30, 2021 06:15 PM
Subject
: W.P. (St.) No.9677/2020 filed by Shri. Aagam Murjal & 171 Ors vs Union of 1 attachment
India Ors in the High Court of Judicature at Mumbai - reg.
To
Sir/Madam
Please find attached the documents on the above mentioned subject.
Regards,
Principal Chief Commissioner's Office

Adobe Scan Jun 30, 2021 (3).pdf

2 MB
. 2
736/775
E
OFFICE OF THE Pr. CHIEF COMMISSIONER

OF CUSTOMS
MUMBAI ZONE-I, 2nd FLOOR, NEW CUSTOM HOUSE, BALLARD ESTATE,
HO/MUMBAI-400 001
RYTTH° /Phone No.-022 22757004 toHH°/Fax No-022.22757011
F.NO.S/V-30(01)/2020-C.C.o.I(Unit - III) Date
To,
The Pr. Commissioner of
Customs(General)
New Customs House Ballard Estate
Mumbai - 400 001.
Respected madam,
Sub: W.P. (St.) No.9677/2020 filed by Shri. Aagam Murjal & 171 Ors vs
Union of India Ors in the High Court of Judicature at Mumbai - reg.
Kind reference is invited to Board Letter no.

C-180-13/01/2021-AD.III.B
dated 27.05.2021l on the above mentioned subject wherein Board has directed
to the Chief Commissioner, CGST, Mumbai to defend the above said case.
Now, Board has directed to the Principal Chief Commissioner of Customs,

Mumbai Zone-I to defend the case vide letter F.No.
C-180-13/01/2021-AD.III.B
dated 17.06.2021 (copy enclosed).
Meanwhile, vide your office letter no. GEN/393/2021-CAT dated
16.06.2021, It has been informed that all original documents have been returned
to the O/o Chief Commissioner of CGST, Mumbai for further
necessary action at
their end.
In view of the above, it is requested to clarify the same to CBIC as to which
competent authority is defending the case.
It is further requested to take the necessary action for defending the case
on behalf of the respondents as deemed fit, in coordination with the office of
Principal Chief Commissioner, CGST, Mumbai.
Yours faithfully,
Dr.
Sandeep S. Gunjal)
Dy. Commissioner of Customs
PCCO, Mumbai Customs Zone
-I
Encl - As Above
737/775
SPECIAL WATCH
By Speed Post/Email
C.C.C.-I
COURT MATTER
COMISSIDA
SL.NO.LI4122 22 F.No.C-18013/01/2021-AD.IIILB
GOVERNMENT OF INDIA
CHIT
USTO
MINISTRY OF FINANCE
INDIRECT TAXES AND

CUSTOMSrOM
22
CUSTCN
JUN27
CENTRAL BOARD OF
****
Gr. Floor, Hudco-Vishála Building
Bhikaji-Cama Place, New Delbisáp
Datethe p u 2 0 2 1
To,
The Chief Commissioner of Customs,
Principal
Mumbai Zone-1, New Custom House,
Ballard Estate, Mumbai-400001.
&
& 171 Ors. V/s Union of India
Subject: W.P. (St.) No. 9677/2020 filed by Shri Aagam Mujral
Ors. in the High Court of Judicature at Bombay regarding. 23/06/2
Sir/Madam,
received from the office of the Principal
Idirected to refer to a letter dated 28.5.2021
am
the Board that the appropriate change in
Commissioner of Customs (General), Mumbai requesting
Court may kindly be issued
Affidavit-in-reply (AIR) before the Hon'bleBombay High
authorization tofile
to take further necessary action in the matter.
2.
In this regard, it is to state that such issues of jurisdiction in a cout case needs to be resolved by
mutual consultation and coordination between CCAs at local level. Further in Government cases, neither
anyVakalatnamanorauthorizationis needed. Instead, affidavit signed by a Group A' officer on behalf of
all respondents is sufficient.
3. Therefore, you are requested to defend the case on behalf of the respondents, file appropriate
Counter Reply in consultation with the Government Standing Counsel concerned. Moreover, necessary
steps in consutation with the Govt. Counsel may also be taken for deletion of the name of Revenue
Secretary from the list of Respondents.
4 It may also be requested to update/fill the

details of the instant case in
ensure the status of the case be monitored and updated regularly. Further, you arewww.limbs.gov.in
and to
requested that the Board
may be kept apprised of the development of the case from time to time.
Yours faithfully,
R
(R. K. Jha
Tel./Fax No.: 26162693
Copy to: The Chief Commissioner of Central
Goods & Services
Mumbai Zone, GST Tax,
Building, 115 M.K. Road,
Opp. Churchgate station, Mumbai-400020 RO
11-6C
(R. K. Jha
I/208932/2021 न्यायालय प्रकरण / अति तत्काल

केंद्रीय प्रशासनिक अधिकरण कक्ष, नवीन सीमाशल्
ु क भवन,बेलार्ड इस्टे ट,
CAT CELL, NEW CUSTOM HOUSE, BALLARD ESTATE, मुंबई/MUMBAI – 400001
To,
Shri Neel Helekar,

Ld. Senior Panel Counsel,

Ld. Senior Panel Counsel(AOR),
Near Ayappa Temple,
Mumbai-401 202.
Sir,

Please refer to the Board letter F.No.C-18013/01/2021-Ad.IIIB dated
17.06.2021 addressed to the Principal Chief Commissioner of Customs,
Mumbai Zone-I, on the above subject(Copy enclosed).
2. As clarified and directed by Board letter ibid, this Commissionerate has
now been authorised and required to defend the case on behalf of the
respondents and file appropriate counter reply. It is further directed by the
Board to initiate necessary steps for deletion of the name of Revenue Secretary
from the list of Respondents.
Contd...2/-
I/208932/2021
-2-
3. In view of the above, you are requested to prepare suitable draft
Affidavit-in-Reply(AIR) based on the parawise comments already sent to you
and forward the same for further necessary action.
Yours faithfully,
Encl: As above
(Dr. Rajesh Munde)
Copy to:
The Under Secretary to the Govt. of India ,

(Ad.IIIB), Ministry of Finance,

Maharshi Karve Rd, Charchgate, for information, please.
Mumbai – 400 020

Branch Secretariat,
The Deputy Commissioner of Customs, ….w.r.t. your office letter F.No.

Pr. Chief Commissioners’ Office S/V-30(01)/2020-C.C.o.I(Unit -III)
Mumbai Customs Zone-I dated 30.06.2021.
New Custom House,
I/208932/2021(5) न्यायालय प्रकरण / अति तत्काल

To,
Shri Neel Helekar,


Near Ayappa Temple,
Mumbai-401 202.
Sir,

Contd...2/-
I/208932/2021(5)
-2-
Yours faithfully,
Encl: As above
(Dr. Rajesh Munde)
Copy to:


Mumbai – 400 020

Branch Secretariat,

New Custom House,

To,
Shri Neel Helekar,


Near Ayappa Temple,
Mumbai-401 202.
Sir,

Contd...2/-
I/208932/2021(4)
-2-
Yours faithfully,
Encl: As above
(Dr. Rajesh Munde)
Copy to:


Mumbai – 400 020

Branch Secretariat,

New Custom House,

To,
Shri Neel Helekar,


Near Ayappa Temple,
Mumbai-401 202.
Sir,

Contd...2/-
I/208932/2021(3)
-2-
Yours faithfully,
Encl: As above
(Dr. Rajesh Munde)
Copy to:


Mumbai – 400 020

Branch Secretariat,

New Custom House,

To,
Shri Neel Helekar,


Near Ayappa Temple,
Mumbai-401 202.
Sir,

Contd...2/-
I/208932/2021(1)
-2-
Yours faithfully,
Encl: As above
(Dr. Rajesh Munde)
Copy to:


Mumbai – 400 020

Branch Secretariat,

New Custom House,

To,
Shri Neel Helekar,


Near Ayappa Temple,
Mumbai-401 202.
Sir,

Contd...2/-
I/208932/2021(2)
-2-
Yours faithfully,
Encl: As above
(Dr. Rajesh Munde)
Copy to:


Mumbai – 400 020

Branch Secretariat,

New Custom House,
750/775
751/775
Email https://email.gov.in/h/printmessage?id=C:-5460&tz=Asia/Kolkata&xim=1
752/775
Email CAT Cell
W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral & 171 Ors. Vs. Union of India
& Ors. in the High Court of Judicature at Bombay - reg.
From : CAT Cell <mum.cus.catcell@gov.in> Mon, Jul 05, 2021 02:50 PM

Subject : W.P.(St.) No. 9677 of 2020 filed by Shri Aagam Mujral 2 attachments
& 171 Ors. Vs. Union of India & Ors. in the High Court
of Judicature at Bombay - reg.
To : neelhelekar <neelhelekar@gmail.com>, khoslaprasenjit
<khoslaprasenjit@rediffmail.com>, khoslaprasenjit
<khoslaprasenjit@gmail.com>
Cc : R K Jha <Jha.ranjan@gov.in>, MOHAMMAD ASHIF
UNDER SECRETARY DEPT. OF REVENUE MINISTRY OF
FINANCE <mohammad.ashif@nic.in>,
soad3b@gmail.com, Uday Manohar Uchagaonkar <cat-
gstmumbaizone@gov.in>, CCU Customs Mumbai Zone
I <ccu-cusmum1@nic.in>, Gul Asnani
Ld. Sr. Panel Counsels,
Please find attached herewith this office letter File No.GEN/393/2021-CAT-O/o

PR COMMR-CUS-GEN-Zone-I-Mumbai dated 05.07.2021 alongwith its enclosure, on the
above subject for kind perusal and further necessary action at your end.
Regards.
CAT Cell,
New Custom House,
LETTER DT 05072021 TO PANEL COUNSELS.pdf

571 KB
Board letter 17062021.pdf

4 MB
1 of 1 05-07-2021, 14:51
753/775
754/775
755/775
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BOMBAY HIGH COURT

APPELLATE SIDE
Daily Cause List
(For Tuesday, 27th July 2021)
COURT NO. 1
HON'BLE SHRI JUSTICE A.A. SAYED
HON'BLE SHRI JUSTICE VIRENDRASINGH GYANSINGH BISHT
C.R. No : 49 - DAILY MAIN 27/07/2021
.Time :-10:30:00 Bench Id. : 4665
NOTE :
[Hearder Note] 1) Advocates to give Note of their appearance preferably
in typed format
to the Associates/Sheristedar. Speaking to Minutes to correct the appearances
in the orders will not be entertained for failure to submit the Note or
if the Note is illegible, by email before 10.30 A.M.
VC LINK:- https://bombayhighcourt.webex.com/meet/dbcourt02
Meeting number: - 170 811 5411
* FOR DIRECTION *
-----------------
1. WP(L)/10332/2021 SEA GREEN CO-OPERATIVE HO VIKRAM PHILLIP AND ASSOC.
[Original] USING SOCIETY LTD. AND AN
MUMBAI R
Versus
THE STATE OF MAHARASHTRA
THROUGH THE SECRETARY AND
6 ORS
REMARK : FOR REPORTING COMPLIANCE.
* HIGH ON BOARD (HOB) *
-----------------------
2. WP/2081/2021 M/S. PYRAMID INFRATECH CO ram and company
[Civil] . Little and Company
THANE Versus Sandeep Vishnupant Marne

756/775
U/T Given. Court D.B. /for Admission/Fresh
* FOR ORDERS (DUE MATTERS) *
----------------------------
56. APEAL/419/2021 MOHAMMAD FARUQ ISAQ KKHAN ABID MULANI
[Criminal] Versus
PUNE THE STATE OF MAHARASHTRA
AND ANR.
REMARK : [For Quash and set aside](U/s. 302, 364, 201 120 (b), 34 of
IPCU/s. 14-A of S.C. & S.T. Act )Notes :-1) Appeal filed
in time.2) Orig. accused is in jail. 3) U/T given by Adv.
of Appellant for original C.C. not filed.4) U/T. given by
Adv. of Appellant for xerox copies annexed are not
legible. Page nos.187,225,301,303.5) U/T. given by the
Adv. for Hand written pages nos.75 to 78,80 to 82, 91 to
94, 109,114,115,133,136 to 138,140,141,170 to 173,207 to
209,214,216,218 to 220,235,236.6) U/T. given by Adv. of
Appellant for small fonts on page nos.85 to 89,162 to
165,341,342,353 to 356, 359 to 374, 377 to 387,390 to 393,
395 to 402.7) Spare copy not given hence notice not issued
to Respondent No.2.8) Affidavit of service filed by
advocate for appellant is kept at Flag `A'.........Court
(DB) For Orders.
57. WP/2349/2021 MACKENZIE MICHAEL DCRUZ A CUSHER ASHLEY DAVID
[Criminal] ND ORS.
PALGHAR Versus
THE STATE OF MAHARASHTRA
AND ORS.
REMARK : (FOR QUASHING FIR) OBJECTIONS:-1) Typed English Translation
of relevant order, Judgment is not filed. Under taking
given.2)The Copy of application is not served on the
public prosecutor. Under taking given.Note :-1) As per
order dtd. 15.07.2021, amendment is not carried out till
date i.e.23.07.2021. Court D.B. for Orders.
COURT NO. 3
HON'BLE SHRI JUSTICE K.K. TATED
HON'BLE SHRI JUSTICE PRITHVIRAJ K. CHAVAN

757/775
1071835/2021/CAT-O/o
C.R. No : 34 Pr
- Commr-Cus-Gen-Zone-I-Mumbai
DAILY MAIN 27/07/2021
.Time :-10:30:00 Bench Id. : 4666
NOTE :
[Hearder Note] V C LINK :- https://bombayhighcourt.webex.com/meet/dbcourt04
Meeting Number 170 789 7433
* FOR CIRCULATION *
-------------------
1. WP/1865/2019 SATYAWAN TUKARAM BAMANE A SHRI SANDEEP MAURYA
[Civil] ND ANR MS KAVITA VISHWAKARMA
MUMBAI Versus NITIN GANGAL
CITY AND INDUSTRIAL DEVEL RESP NO. 1 AND 2
OPEMNT CORPORATION OF MAH
ARASHTRA LIMITED AND ANR
REMARK : PRAECIPE DATED 20/07/2021
2. WP(L)/9677/2020 AAGAM MUJRAL AND 171 ORS Pranav A Gohil
[Original] Versus
MUMBAI UNION OF INDIA AND 4 ORS
REMARK : Praecipe Dated : 22-07-2021.
3. WP/373/2021 BHARAT JYOTI IMPEX ASHOK SINGH
[Original] Versus
MUMBAI THE RESERVE BANK OF INDIA
AND 4 ORS.
4. WP(L)/1263/2021 DURGAVATI RAM DAS GUPTA Devendra Mishra
[Original] Versus ANOOP UMAKANT PATIL
MUMBAI SLUM REHABILITATION AUTHO Arun Panickar
RITY AND ANR shah and furia associates
ANOOP UMAKANT PATIL
5. IA/1433/2021 PRAKASHWADI KAMABAUG SRA Anil Rajnath Mishra
[Original] C.H.S. ANIL R MISHRA
MUMBAI Versus
In NAVIN RAMCHANDRA LADE AND
WP(ST)/8835/2021 64 ORS.
758/775
Email CAT Cell
Instructions
From
: neelhelekar@gmail.com Fri, Jul 30, 2021 04:07 PM
Subject
: Instructions
To
Sir,
This is to inform you that the writ petition No. 6532 of 2021 is filed to challenge the Constitutional validity of the
Recruitment Rules 2015. Therefore this is to request for the conference with the concerned officers for the same to
prepare the reply.
Thanking you,
Neel G Helekar
Sr. P. C.
UOI
I/232071/2021 न्यायालय प्रकरण / अति तत्काल

To,
The Deputy Secretary to the Govt. of India ,

Sir,

Judicature at Bombay-reg.
Ref….F.No.C-18013/01/2021-AD.III.B
Please refer to email dated 30.07.2021 received from Shri Neel G.

Helekar, Sr. Panel Counsel on the abovementioned subject(Copy attached).
2. In this regard, it is to inform that WP(St.) No.9677 filed by Shri Aagam

Mujral & 171 Ors, was listed at Sl.2 on 27.07.2021 in Court No.3 before the
bench of Hon'ble Justice KK Tated & Prithviraj K. Chavan. Shri Neel G.
Helekar, Sr. Panel Counsel informed that the matter is adjourned to be placed
before appropriate bench.
3. The Panel Counsels requested for a conference with the conversant

officer to prepare the draft Affidavit-in-Reply.

4. It is therefore requested that conversant officer on subject, may be
nominated to provide desired clarification / inputs through videoconferencing to
the Panel Counsels, in order to prepare an appropriate Affidavit-in-Reply for
vetting and approval of the Board.
Contd...2/-
I/232071/2021
-2-
Yours faithfully,
(N Srirama Krishna Rao)

Assistant Commissioner of Customs
Copy to:

New Custom House,
Shri Neel Helekar,

Near Kalbadevi Post Office, for information, please.
(M) – 9820378297
Email id – neelhelekar@gmail.com

Near Ayappa Temple,
Mumbai-401 202.
(M) – 7738857884
Email id – khoslaprasenjit@rediffmail.com

To,

Sir,

Ref….F.No.C-18013/01/2021-AD.III.B




Contd...2/-
I/232071/2021(1)
-2-
Yours faithfully,

Copy to:

New Custom House,
Shri Neel Helekar,

(M) – 9820378297

Near Ayappa Temple,
Mumbai-401 202.
(M) – 7738857884

To,

Sir,

Ref….F.No.C-18013/01/2021-AD.III.B




Contd...2/-
I/232071/2021(2)
-2-
Yours faithfully,

Copy to:

New Custom House,
Shri Neel Helekar,

(M) – 9820378297

Near Ayappa Temple,
Mumbai-401 202.
(M) – 7738857884

To,

Sir,

Ref….F.No.C-18013/01/2021-AD.III.B




Contd...2/-
I/232071/2021(3)
-2-
Yours faithfully,

Copy to:

New Custom House,
Shri Neel Helekar,

(M) – 9820378297

Near Ayappa Temple,
Mumbai-401 202.
(M) – 7738857884
767/775
768/775
Email CAT Cell
Fwd: W.P L NO. 9677 OF 2020 filed by Aagam Mujral & ors vrs Union of India and others. Before Bombay
Higfh court.
From
: CAT Cell <mum.cus.catcell@gov.in> Tue, Sep 14, 2021 05:30 PM
Subject
: Fwd: W.P L NO. 9677 OF 2020 filed by Aagam Mujral & ors vrs Union of India
and others. Before Bombay Higfh court.
To
: R K Jha <Jha.ranjan@gov.in>, MOHAMMAD ASHIF UNDER SECRETARY DEPT.
OF REVENUE MINISTRY OF FINANCE <mohammad.ashif@nic.in>,
soad3b@gmail.com
Cc
: CCU Customs Mumbai Zone I <ccu-cusmum1@nic.in>
Sir,
Please find attached trailing mail dated 14.09.2021 received from Shri Prasenjit Khosla, Sr. Panel Counsel on
the above subject.
You are requested to provide pointwise clarifications in detail, as sought by the Ld. Sr. Panel Counsel to
prepare draft Affidavit-in-Reply(AIR). It is also informed that the matter may get listed on 20.09.2021 before
Hon'ble Bombay High Court.
Regards.

AC/CAT Cell,
New Custom House,
From: khoslaprasenjit@rediffmail.com
Sent: Tuesday, September 14, 2021 5:10:51 PM
Subject: W.P L NO. 9677 OF 2020 filed by Aagam Mujral & ors vrs Union of India and others. Before Bombay
Higfh court.
SIR
Namaskar
The petitioners in the above Writ Petition are challanging the constitutional Validity of the Recruitment Rules for the
Post of Executive Assistant under (CBIC)which were published vide GSR 741 (E)
Notification dated 28th September ,2015
you are requested to give clarifications in detail in the above said matter.
1) why have you changed the recuritment rule for Executive Asstt , and what made you to do so.
2)is it approved by the Parliament .
3) was there any recommendation of some committee to change the recurtment rules
4).wheather comments of the stakeholders were sought before publishing the said RR as per Exhibit C to the
petition.
Please be advised that the matter may be listed on 20th of September.
Regards
P.Khosla.
From
: khoslaprasenjit@rediffmail.com Tue, Sep 14, 2021 05:11 PM
Sender
: khoslaprasenjit@rediffmail.com
Subject
: W.P L NO. 9677 OF 2020 filed by Aagam Mujral & ors vrs Union of India and
769/775
1252554/2021/CAT-O/o
others. BeforePr Commr-Cus-Gen-Zone-I-Mumbai
Bombay Higfh court.
To
SIR
Namaskar
The petitioners in the above Writ Petition are challanging the constitutional Validity of the
Recruitment Rules for the Post of Executive Assistant under (CBIC)which were published vide
GSR 741 (E)
Notification dated 28th September ,2015
you are requested to give clarifications in detail in the above said matter.
1) why have you changed the recuritment rule for Executive Asstt , and what made you to do
so.
2)is it approved by the Parliament .
3) was there any recommendation of some committee to change the recurtment rules
4).wheather comments of the stakeholders were sought before publishing the said RR as per
Exhibit C to the petition.
Please be advised that the matter may be listed on 20th of September.
Regards
P.Khosla.

9/22/21, 4:29 PM Email 770/775
Email CAT Cell
Board's letter dated 17.9.2021 in the case of Sh. Aagam Mujral -reg.
From
: Mohammad Fayyaz <mohammad.fayyaz@nic.in> Fri, Sep 17, 2021 03:56 PM
Subject
: Board's letter dated 17.9.2021 in the case of Sh. 1 attachment
Aagam Mujral -reg.
To
: CCU Customs Mumbai Zone I <ccu-cusmum1@nic.in>,
CAT Cell <mum.cus.catcell@gov.in>
Sir/Madam,
Please find attached Board's letter dated 17.9.2021 in the case of Sh. Aagam Mujral for
further necessary action at your end.
Regards.
Sh.Aagam case.pdf
353 KB
https://email.gov.in/h/printmessage?id=7521&tz=Asia/Kolkata&xim=1 1/1
File No.C-18013/01/2021-Ad.III.B 771/775
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
***
Gr. Floor, Hudco Vishala Building,

Bhikaji-Cama Place, New Delhi-110066
Dated the September, 2021.
To,
The Principal Commissioner of Customs
New Custom House, Ballard Estate,
Mumbai-400 001
Subject: - W.P. (St.) No. 9677 of 2020 filed by Sh. Aagam Mujral & 171 ors.
Vs. Union of India & Ors. in the High Court of Judicature at Bombay-
Regarding
Sir,
Reference invited to Email dated 14.9.2021 received from the CAT Cell,
Mumbai Customs on the above mentioned subject requesting to provide
detailed clarification on the points raised by Ld. Sr. Govt. Counsel.
2. In this regard, the detailed point wise clarification to the points raised
by the Ld. Sr. Govt. Counsel is as under:
S.No Point raised Clarification from Board

File No.C-18013/01/2021-Ad.III.B 772/775
1. Why have you changed the As per the 6 th CPC recommendations accepted
recruitment rule for EA and what by the Government, various pre-revised pay
made you to do so. scales were merged into new grade pays of 6th
CPC and accordingly, pay scale of Rs.5000-
150-8000 and Rs.5500-175-9000 were merged
into Pay Band -2 with Grade pay (G.P) of Rs.
4200/-.
Subsequently, DoPT issued RRs guidelines in
2010 mentioning that, for promotion from G.P
of Rs. 2400/- to 4200/-, qualifying service of 10
years is required.
In 2013, CBIC, in cadre restructuring order
dated 18.12.2013, merged the grade of Senior
Tax Assistant (STA) (Rs.5000-150-8000) and
the grade of Deputy Office Superintendent
(DOS) (5500-175-9000) and redesignated the
merged grade as Executive Assistant in Pay
Band-2 with Grade pay of Rs.4200/-. As
qualifying service prescribed in DoP&T's
Guidelines on RR dated 31.12.2010 for
promotion from G.P of Rs. 2400 to G.P. of
Rs.4200 was 10 years, RR of EA was amended
accordingly in 2015 with prescribed qualifying
service for promotion from Tax Assistant
(G.P.-Rs.2400/-) to Executive Assistant (G.P-
4200/-) of 10 years in the Recruitment Rules..
RR for EA grade. was notified on 28.9.2015.
2. Is it approved by the Parliament Recruitment Rules are statutory in nature and

are made under proviso to Article 309 of the
Constitution and does not require laying on the
table of the Parliament.
Recruitment Rules are vetted by the Ministry of
Law and Justice for confirming the
constitutional validity of the draft RRs. Before
sending the draft RRs to M/o Law and Justice,
they are approved by DOPT (nodal department
for RRs) and UPSC. After getting approved
from DoPT, UPSC and vetting from M/o Law
and Justice, final approval from Minister-in-
charge of the concerned ministry is taken.
3. Was there any recommendation of No.
some committee to change the
recruitment rules
File No.C-18013/01/2021-Ad.III.B 773/775
4. Whether comments of the DoPT OM regarding placing of draft RRs on

stakeholders were sought before the website of Dept./Ministry for stakeholders'
publishing the said RRs as per comments was issued on 13.10.2015, and at
Exhibit C to the petition. that time, the RRs of Executive Assistant were
already notified as the RRs of EA were notified
on 28.9.2015, therefore, comments need not to
be sought after notification of RRs as it is
mentioned in the above-mentioned OM that
comments need to be sought before referring
the matter to DoPT, UPSC.
3. It is further requested to take necessary action to defend the case

through the Govt. Advocate on behalf of all the respondents, in terms of
Board’s letters D.O.F. No. A.12034/38/2012-Ad.IIIB (Pt.) dated
15.10.2012, F.No. C.18012/06/2013-Ad.IIB dated 05.04.2013 and F.No.
C.18013/08/2015-Ad.IVA dated 22.04.2016 (available in public domain).
Yours Faithfully
R. K. Jha
Phone No.: 26162693
9/22/21, 4:40 PM Email 774/775
Email CAT Cell
Board's letter dated 17.9.2021 in the case of Sh. Aagam Mujral -reg.
From
: Mohammad Fayyaz <mohammad.fayyaz@nic.in> Fri, Sep 17, 2021 03:56 PM
Subject
: Board's letter dated 17.9.2021 in the case of Sh. 1 attachment
Aagam Mujral -reg.
To
: CCU Customs Mumbai Zone I <ccu-cusmum1@nic.in>,
CAT Cell <mum.cus.catcell@gov.in>
Sir/Madam,
Please find attached Board's letter dated 17.9.2021 in the case of Sh. Aagam Mujral for
further necessary action at your end.
Regards.
Sh.Aagam case.pdf
353 KB
9/22/21, 4:41 PM Email 775/775
Email CAT Cell
writ Petition Stamp No 9677 of 2020.before Bombay High court.
From
: khoslaprasenjit@rediffmail.com Tue, Sep 21, 2021 01:34 PM
Sender
: khoslaprasenjit@rediffmail.com
Subject
: writ Petition Stamp No 9677 of 2020.before Bombay
High court.
To
Sir
Namaskar
The above said matter was listed before the Hon'ble Division Bench of
the High court , after hearing the matter the Hon'ble Court had granted
six weeeks time to file reply and 2 weeks time thereafter to file a
rejoinder and posted the matter on 29th of November 2021.
you are requested to depute a officer who is well conversant with the
matter to brief about the matter ,you are also requested to provide
the related documents and other office Memorandum which the respondents
are reling upon through their parawise comments as the Honble court
had recorded that Mr Neel Helekar Sr Counsel and myself ( AoR ) is
appearing for all the respondents .pls take note that the comments given
by you is incomplete in some paragraph.so you are requested to complete
the blank.
Regards
P.Khosla
AoR for the Respondents.

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1/775

BY HAND F.No.11/39(CAT)PCCO-MZ/41/2021 12S

Please find enclosed a letter F.No. C-18013/01/2021-AD.I11.13 dated

3. The Petitioners prayer before Hon'ble High Court is to issue a Writ of

5. Therefore, the Board's above letter dated 05.04.2021 alongwith its

nygm (twc.4) 5tmigTctg

It is therefore requested to forward scanned copy of enclosures at the earliest

From : CAT Cell <mum.cus.catcell@gov.in> Sat, Apr 24, 2021 10:12 PM

Please find attached herewith letter F.No.II/39(CAT)PCCO-MZ/41/2021/257 dated

MUMBAI GST LETTER DT 20042021.pdf

प्रधान आयुक्त, सीमाशुल्क (सामान्य) का कार्यालय

The Joint Secretary and Legal Advisor,

Sub :W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral

2. In this regard, you are requested to appoint suitable panel counsel to

3. This issues with the approval of the Pr. Commissioner of Customs

(Dr. Rajesh Munde)

The Additional Commissioner of Customs, -With request to confirm

The Deputy Commissioner of Customs, -for information, please.

प्रधान आयुक्त, सीमाशुल्क (सामान्य) का कार्यालय

The Under Secretary to the Govt. of India(Ad.IIIB)

Sub :W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral

Ref. F.No. C-18013/01/2021-Ad.IIIB dated 05.04.2021.

Please find enclosed herewith copy of letter

2. In this regard, it is requested to clarify as to whether the said WP is

3. This issues with the approval of the Pr. Commissioner of Customs

(Dr. Rajesh Munde)

The Additional Commissioner of Customs, -With request to confirm

The Deputy Commissioner of Customs, -for information.

From: "Uday Manohar Uchagaonkar" <cat-gstmumbaizone@gov.in>

From: "Uday Manohar Uchagaonkar" <cat-gstmumbaizone@gov.in>

Thanks and Regards,

CAT Cell, PCCO,

From: "Uday Manohar Uchagaonkar" <cat-gstmumbaizone@gov.in>

Thanks and Regards,

CAT Cell, PCCO,

Thanks and Regards,

CAT Cell, PCCO,

From : CAT Cell <mum.cus.catcell@gov.in> Tue, May 04, 2021 11:58 AM

MUMBAI GST LETTER DT 20042021.pdf

LETTER TO LAW MINISTRY OFFICE COPY.pdf

प्रधान आयुक्त, सीमाशुल्क (सामान्य) का कार्यालय

Shri Neel Helekar,

Shri Prasenjit Khosla,

Sub :W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral

Please find enclosed herewith Docket No.291 dated 29.04.2021,

3. In view of the above, it is requested to initiate the proceedings for

4. This issues with the approval of the Pr. Commissioner of Customs

(Dr. Rajesh Munde)

The Joint Secretary and Legal Advisor, - For information, please.

प्रधान आयुक्त, सीमाशुल्क (सामान्य) का कार्यालय

Shri Neel Helekar,

Shri Prasenjit Khosla,

Sub :W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral

Please find enclosed herewith Docket No.291 dated 29.04.2021,

3. In view of the above, it is requested to initiate the proceedings for

4. This issues with the approval of the Pr. Commissioner of Customs

(Dr. Rajesh Munde)

The Joint Secretary and Legal Advisor, - For information, please.

प्रधान आयुक्त, सीमाशुल्क (सामान्य) का कार्यालय

Shri Neel Helekar,

Shri Prasenjit Khosla,

Sub :W.P.(St.) No.9677 of 2020 filed by Shri Aagam Mujral

Please find enclosed herewith Docket No.291 dated 29.04.2021,