The High Court of Madras, in this appeal against a tribunal order relating to customs duties and penalties, dismissed the appeal as withdrawn by the appellant on the day of hearing, leaving substantial questions of law open.
The Civil Miscellaneous Appeal is dismissed as withdrawn; substantial questions of law are left open.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 9/6/2016
The Honourable Mr.Justice S.Manikumar and The Honourable Mr.Justice D.Krishnakumar
Civil Miscellaneous Appeal No.2248 of 2011
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MP No.1 of 2011 The Commissioner of Customs Chennai Airport Air Cargo Complex Meenambakkam Chennai 600 027. ... Appellant Vs
M/s.Proteck Machinery Pvt Ltd No.7 Ramkoti Apartments 3rd Floor Gandhi Nagar 1st Main Road Adyar Chennai 600 020. ... Respondent
Prayer: Appeal filed under Section 130 of the Customs Act, 1962 against the Final Order No.1285 of 2010 dated 16/12/2010 of the Customs, Excise and Service Tax Appellate Tribunal, Chennai.
For appellant : Mr.K.Mohana Murali
For respondent : Mr.K.Jayachandran
This Appeal has been filed against the Final Order No.1285 of 2010 dated 16/12/2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
“1. Whether on the facts and circumstances of the case, the Appellate Tribunal is right in law in allowing the assessee appeal without properly considering the definition of Capital Goods under the Foreign Trade Policy? 2. Whether on the facts and circumstances of the case the Appellate Tribunal is right in law in allowing the assessee appeal without properly considering that the importer has no license to import the used machine tools? 3. Whether on the facts and circumstances of the case the Appellate Tribunal is right in law in setting aside the redemption fine of Rs.1,80,000/- and penalty of Rs.50,000/- as the goods were re-exported and drawback were claimed by the importer?”
Civil Miscellaneous Appeal No.2248 of 2011 rsk co kra 11.07.2016
1 provisions across 1 enactments
The Commissioner of Customs Chennai Airport Air Cargo Complex Meenambakkam
M/s.Proteck Machinery Pvt Ltd
S.Manikumar
D.Krishnakumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
