Customs commissioner filed C.M.A. challenging CESTAT order allowing concessional CVD despite importer non-compliance. Court dismissed appeal due to low tax effect.
Civil Miscellaneous Appeal dismissed on ground of low tax effect; liberty granted if appeal falls outside CBEC instructions.
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.
C.M.A(MD).No.399 of 2019
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 22.11.2019 CORAM:
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MRS.JUSTICE R.THARANI C.M.A(MD).No.399 of 2019 and C.M.P(MD).No.4773 of 2019
The Commissioner of Customs Custom House, New Harbour Estate, Tuticorin-628 004.
... Appellant/Respondent
Vs.
M/s Dharson & Co, No.583, Anna Nagar, 2nd East Main Road, Madurai-625 020
... Respondent/Appellant
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.40271-40292/2018 dated 31.01.2018.
For Appellant : Mr.B.Vijay Karthikeyan For Respondent : Mr.A.K.Jayaraj
JUDGMENT
(Judgment of the Court was made by T.S.SIVAGNANAM,J .)
We have heard Mr.B.Vijaykarthikeyan, learned counsel appearing for appellant and Mr.A.K.Jayaraj, learned counsel appearing for respondent.
2.The appeal by the Revenue is directed against the common order passed by the Customs Excise Service Tax Appellate Tribunal, South Zonal Bench, Chennai, (hereinafter referred to as 'Tribunal' for the sake of brevity), dated 31.01.2018. The appeal has been filed raising the following substantial question of law:
'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 fulfil the https://hcservices.ecourts.gov.in/hcservices/
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C.M.A(MD).No.399 of 2019
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?'
Sub Assistant Registrar(CS)
rmk
+1 CC to M/s.B.VIJAY KARTHIKEYAN, Advocate ( SR-100720[F] dated 22/11/2019 )
+1 CC to M/s.AK. JAYARAJ, Advocate ( SR-101564[F] dated 26/11/2019 )
ma(CO) TR(19.12.2019)2P 3C
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1 issue framed by the court
Whether CESTAT was correct in allowing concessional CVD on imports failing to fulfil Notification No.4/2006-CE conditions.
2 provisions across 2 enactments
Commissioner of Customs Custom House
M/s Dharson & Co
T.S.Sivagnanam
R.Tharani
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
