Dismissed

The Commissioner of Customs v. M/S.Vishaal Bricks

Madras HC1 Nov 2019CMA(MD)/7/2019

Case brief

AI extract

What is this about?

Civil Miscellaneous Appeal filed by the Customs Commissioner against CESTAT order. Revenue appealed to challenge concessional rate of Counter Vailing Duty benefits where conditions in Notification No.4/2006-CE were not met. Court dismissed appeal on merits as tax involved was below threshold limit in recent CBEC circular (2015), leaving substantial question open.

What did the court decide?

Appeal dismissed on ground that tax involved is below threshold limit prescribed in the circular dated 17.12.2015.

The Commissioner of Customs Vs M/S.Vishaal Bricks — Cheque Dishonour | Madras HC (2019)

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C.M.A(MD).No.7 of 2019

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED: 01.11.2019

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CORAM:

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THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MRS.JUSTICE R.THARANI

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C.M.A(MD).No.7 of 2019 and C.M.P(MD).No.65 of 2019

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The Commissioner of Customs Custom House, New Harbour Estate, Tuticorin-628 004.

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... Appellant

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Vs.

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M/s Vishaal Bricks, Plot No.200, Jubilee Town, G.R.Nagar Extension, K.Pudur, Madurai-625 007. Tamil Nadu. ... Respondent

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Prayer : Appeal is filed under Section 130 of the Customs Act, 1962, to consider the above appeal and set aside the impugned order of the CESTAT in common final order No.41733-41734/2018 dated 19.03.2018.

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For Appellant : Mr.B.Vijaykarthikeyan

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For Respondent : Mr.S.Karunakar

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JUDGMENT

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(Judgment of the Court was made by T.S.SIVAGNANAM,J .)

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We have heard Mr.B.Vijaykarthikeyan, learned counsel appearing for appellant and Mr.S.Karunakar, learned counsel appearing for respondent.

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2.The appeal by the Revenue is directed against the order passed by the Customs Excise Service Tax Appellate Tribunal (hereinafter referred to as 'Tribunal' for the sake of brevity), South Zonal Branch, Chennai, in final order, dated 19.13.2018. The appeal has been filed raising the following substantial question of law:

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https://hcservices.ecourts.gov.in/hcservices/

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C.M.A(MD).No.7 of 2019

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'Whether the Customs Excise Service Tax Appellate Tribunal (CESTAT) is correct in allowing the benefit of concessional rate of Counter Veiling Duty (CVD) on the imports wherein the importers have failed to fulfill the conditions stipulated in the Notification No.4/2006-CE as amended and also when such imports by the importers are in contrary to the conditions stipulated in the Notification No.4/2006-CE as amended? '

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It may not be necessary for us to adjudicate the correctness of the order of the Tribunal nor substantial question of law framed for consideration in the light of the recent circular issued by the Central Board of Excise and Customs, dated 17.12.2015 by the said Circular, the monetary limit has been fixed below, which the revenue cannot pursue the pending appeal nor file a fresh appeal. It is not in dispute that the tax involved in the present case is less-than the threshold limit prescribed in the circular instructions dated 17.12.2015. For such reason, the Civil Miscellaneous Appeal is dismissed on the ground of low tax. However, substantial question of law raised for consideration is left open. Consequently, connected miscellaneous petition is closed.

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Sd/-

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Assistant Registrar ()

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// True Copy //

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Sub Assistant Registrar(CS)

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rmk

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The Assistant Registrar, Customs, Excise & Service Tax, Appellate Tribunal, South Zonal Bench, No.26, Sashtri Bhawan Annexe Building, Haddows Road, Chennai-6

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The Commissioner of Customs, Tuticorin.

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The Commissioner of Central Excise (Appeals) Tuticorin.

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The Commissioner of Central Excise (Appeals-II) Trichy.

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https://hcservices.ecourts.gov.in/hcservices/

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2/3

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C.M.A(MD).No.7 of 2019

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Copy to

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The Section Officer, ( 2 copies) VR Section, Madurai Bench of Madras High Court, Madurai.

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+1 CC to Mr.B.VIJAY KARTHIKEYAN, Advocate ( SR-95813[F] dated 04/11/2019 )

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+1 CC to Mr.S,KARUNAKAR, Advocate ( SR-95742[F] dated 04/11/2019 )

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C.M.A(MD).No.7 of 2019 01.11.2019

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VB(15.11.2019) 3P 9C

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https://hcservices.ecourts.gov.in/hcservices/

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The Commissioner of Customs v. M/S.Vishaal Bricks

Case brief

What is this about?

What did the court decide?

The Commissioner of Customs v. M/S.Vishaal Bricks

Case brief

What is this about?

What did the court decide?

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