Customs appeal over an issue covered by the Supreme Court decision in the Canon India case. The court applied that decision, set aside the CESTAT order, and remitted the matter to CESTAT for fresh consideration on merits.
Impugned CESTAT order set aside; matter remitted to CESTAT Chennai for orders on merits; no costs.
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.1690 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 19.12.2024
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN AND THE HONOURABLE MS.JUSTICE R.POORNIMA
C.M.A.(MD)No.1690 of 2024
The Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin -624 004. ... Appellant
Vs.
A.T.Baskaran, No.5, Pillaiyar Koil Street, Shenoy Nagar, Chennai - 600 030.
... Respondent
Prayer : Civil Miscellaneous Appeal is filed under Section 130 of Customs Act, to set aside the impugned order of the CESTAT in Common Final order No.41163-41165/2018 dated 14.03.2018 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.
For Appellant : Mr.N.Dilip Kumar
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C.M.A.(MD)No.1690 of 2024
JUDGMENT
(Judgment of the court was delivered by G.R.Swaminathan, J.)
Heard the learned standing counsel for the appellant.
2.There was delay in filing the civil miscellaneous appeal. Notice was taken to the last known address of the respondent. Treating it as a
deemed service, delay was condoned by this Court.
3.It is not in dispute that the issue raised in this civil miscellaneous appeal is squarely covered by the decision of the Hon'ble Supreme Court reported in (2024) 24 Centax 117 (S.C.) (Commissioner of Customs Vs. M/s.Canon India Private Limited).
4.Respectfully applying the said decision, we set aside the impugned order passed by CESTAT Chennai. The matter is remitted to the file of the CESTAT, Chennai for passing orders on merits and in accordance with law.
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C.M.A.(MD)No.1690 of 2024
5.This civil miscellaneous appeal is allowed on these terms. No
costs.
(G.R.S. J.,) & (R.P. J.,) 19.12.2024 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias
To:-
The CESTAT, Chennai.
Copy to: The Section Officer, ER/VR Section, Madurai Bench of Madras High Court, Madurai.
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C.M.A.(MD)No.1690 of 2024
G.R.SWAMINATHAN, J. and R.POORNIMA, J.
ias
C.M.A.(MD)No.1690 of 2024
19.12.2024
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1 issue framed by the court
Whether the appeal should be remanded to CESTAT pending finality of the M/s.Mangali Impex case, per the Canon India Supreme Court decision?
Colour shows how this judgement treated each authority
Commissioner of Customs Vs. M/s.Canon India Private LimitedApplied
(2024) 24 Centax 117 (S.C.)
1 provisions across 1 enactments
The Commissioner of Customs, Tuticorin
A.T.Baskaran
G.R.Swaminathan
R.Poornima
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
