The Madras High Court allowed a civil miscellaneous petition to condone a delay of 659 days in filing an appeal against a CESTAT order, subject to payment of court fees.
Granted 659 days delay condonation on payment of Rs. 1,000/- to the High Court Legal Services Authority within two weeks.
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.
CMP(MD) No.7872 of 2023
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Civil Appellate Jurisdiction )
Wednesday, the Twentieth day of December Two Thousand and Twenty Three
PRESENT
The Hon`ble Mr.Justice RMT.TEEKAA RAMAN and
The Hon`ble Mr.Justice P.B. BALAJI
CMP(MD) No.7872 of 2023 in CMA(MD)No.SR.17942 of 2019
THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, NEW HARBOUR ESTATE, TUTICORIN 628 004
... PETITIONER/APPELLANT
Vs
M/S SRINIDHI FABRICS PRIVATE LIMITED, NO.18, THIRUNAGAR COLONY, ERODE 638 003, TAMILNADU
... RESPONDENT
Civil Miscellaneous petition filed praying that in the circumstances stated therein and in the affidavit filed therewith the High Court may be pleased to condone the delay of 659 days in the filing the appeal.
PRAYER in CMA(MD)No.SR.17942 of 2019:
To consider the above appeal and set aside the impugned order of the CESTAT in Common Final Order No.40553-40578/2017 dated 05.04.2017 and remand/restore the appeal to the CESTAT for fresh consideration of the matter on merits once the case of M/s.Mangali Impex reaches finality.
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CMP(MD) No.7872 of 2023
ORDER : This Civil Miscellaneous petition coming up for orders on this day, upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of M/S N.DILIP KUMAR, Advocate for the petitioner, the Court made the following order:-
Being satisfied with the reasons stated in the affidavit filed in support of this petition and seeing as there has been no serious objection put forth by the respondent, this Court is inclined to condone the delay of 659 days in filing the appeal.
2.Accordingly, this petition is allowed on payment of Rs.1,000/- (Rupees One Thousand only) to the High Court Legal Services Authority attached to this Bench within a period of two weeks from the date of receipt of a copy of this order, failing which this petition will be dismissed automatically without any further reference to this Court.
sd/20/12/2023
/ TRUE COPY /
/01/2024 Sub-Assistant Registrar ( C.S. I / II / III /IV ) Madurai Bench of Madras High Court, Madurai - 625 023.
TA
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CMP(MD) No.7872 of 2023
TO
THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, CHENNAI.
COPY TO: THE OFFICER INCHARGE, HIGH COURT LEGAL SERVICES AUTHORITY, MADURAI BENCH OF MADRAS HIGH COURT, MADURAI.
ORDER IN CMP(MD) No.7872 of 2023 in CMA(MD)No.SR.17942 of 2019 Date :20/12/2023
SS/VR/SAR- /29/12/2023/3P/3C
Madurai Bench of Madras High Court is issuing certified copies in this format from 17/07/2023
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1 issue framed by the court
Whether the delay of 659 days in filing the appeal should be condoned.
THE COMMISSIONER OF CUSTOMS
M/S SRINIDHI FABRICS PRIVATE LIMITED
RMT.TEEKAA RAMAN
P.B. BALAJI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
