An appeal by the Commissioner of Customs under Section 130 of the Customs Act was dismissed. The Court held that the issues were covered by its decision in Santon Shipping Services, answering the questions of law in favour of the assessee.
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C.M.A.No.727 of 2018
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18.09.2024
CORAM :
THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN
C.M.A.No.727 of 2018
Commissioner of Customs (Import) Customs House, No.60 Rajaji Salai, Chennai - 600 001 .. Appellant
Vs. M/S. Surpass Freight Forwarders New No.218, Old No.225, 3rd Floor Door No.4, Thambu Chetty Street Chennai - 600 001 . .. Respondent
Prayer: Appeal filed under Section 130 of the Customs Act, 1962, to set aside the Final Order No.41020 of 2015 dated 26.08.2015 passed by the Tribunal South Zone Bench, Chennai and to uphold the Order in Original No.34455 of 2015 dated 19.01.2015 passed by the Commissioner of Customs Chennai VIII, Chennai.
For the Appellant : Mr.K.Mohanamurali Senior Standing Counsel
For the Respondent : M.A.K.Jayaraj
JUDGMENT
(Judgment of the Court was authored by R.SURESH KUMAR, J.)
This appeal has been filed against the final order in Final Order No.41020 of 2015 dated 26.8.2005 passed by the Tribunal South Zone Bench, Chennai and to uphold the order made in Original No.34455 of 2015 dated 19.01.2015 passed by the Commissioner of Customs Chennai VIII, Chennai.
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C.M.A.No.727 of 2018
appeal are covered by the decision of this Court in the matter of
Santon Shipping Services vs. The Commissioner of Customs and Anr.1 , which has been followed by the Division Bench of the Delhi High Court in the case of M/s.Leo Cargo Services vs. Commissioner of Customs2 and also, similar view was taken by a Division Bench of this Court in the case of Commissioner of
Customs vs. MKS Shipping Agencies Pvt. Ltd .3 .
(R.S.K., J.) (C.S.N, J) 18.09.2024
Neutral Citation:Yes/No
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1 C.M.A.No.730 of 2016; dated 13.10.2017.
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C.M.A.No.727 of 2018
R. SURESH KUMAR, J. AND C. SARAVANAN, J.
(drm)
C.M.A.No.727 of 2018
18.09.2024
Page 3 of 3
1 issue framed by the court
Are the issues raised in the appeal covered by the decision in Santon Shipping Services vs. The Commissioner of Customs and Anr.?
Colour shows how this judgement treated each authority
Santon Shipping Services vs. The Commissioner of Customs and Anr.Referred¶21
Santon Shipping Services vs. The Commissioner of Customs and Anr. 1 C.M.A.No.730 of 2016; dated 13.10.2017.
M/s.Leo Cargo Services vs. Commissioner of CustomsReferred¶21
M/s.Leo Cargo Services vs. Commissioner of Customs 2 CUSAA 8/2020 & CM Appls.34414/2020 & 13447/2021; dated 28.7.2022.
Commissioner of Customs vs. MKS Shipping Agencies Pvt. LtdReferred¶22
Commissioner of Customs vs. MKS Shipping Agencies Pvt. Ltd 3 W.A.(MD) No.260 of 2013; dated 24.10.2016.
1 provisions across 1 enactments
Commissioner of Customs (Import)
M/S. Surpass Freight Forwarders
R. SURESH KUMAR
C. SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
