Disposed¶31

Shri Haji Sumer v. the Commissiner of Customs

Madras HC3 Dec 2025CMA/3532/2014

Case brief

AI extract

What is this about?

Madras High Court, 03.12.2025; C.M.A.Nos. 3532, 3533 & 3534 of 2014; Shri Haju Sumer / M/s. Diamond Traders v. Commissioner of Customs (Seaport-Export) and CESTAT South Zonal Bench; Section 130 Customs Act; challenge to CESTAT pre-deposit orders; appeals closed as infructuous after CESTAT disposal in favour of appellant; refunds obtained; no costs; Coram: Dr. Justice Anita Sumanth and Mr. Justice Mummineni Sudheer Kumar.

What did the court decide?

None substantive; the Civil Miscellaneous Appeals and connected miscellaneous petitions were closed as infructuous, with no costs. ¶31

Shri Haji Sumer Vs the Commissiner of Customs — Customs and Excise | Madras HC (2025)

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C.M.A.Nos. 3532, 3533 & 3534 of 2014

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 03.12.2025

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CORAM :

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THE HONOURABLE DR.JUSTICE ANITA SUMANTH and

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THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR

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C.M.A.Nos. 3532, 3533 & 3534 of 2014 and M.P.Nos. 1 & 1 of 2014

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Shri Haju Sumer, Partner M/s. Diamond Traders, Old No.40, New No.81, Acharappan Street,Chennai – 600 001. Appellant

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in CMA No. 3532/2014

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M/s. Diamond Traders, Old No.40, New No.81, Acharappan Street,Chennai – 600 001. Rep. By its Patner Shri Haji Sumer .. Appellant in CMA Nos. 3533 & 3534/2014

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1.The Commissioner of Customs (Seaport-Export), Customs House, No.60, Rajaji Salai, Chennai – 600 001.

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2.Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan, No.26, Haddows Road, Chennai – 600 006. .. Respondents in all appeals

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https://www.mhc.tn.gov.in/judis

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C.M.A.Nos. 3532, 3533 & 3534 of 2014 Prayer in C.M.A.No. 3532 of 2014 : Appeal filed under Section 130 of the Customs Act against Misc.Order No.41491/2014 in C.Stay.40645/2013, in Appeal No. C/40936/2013-DB dated 03.09.2014 pending on the file of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

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Prayer in C.M.A.No. 3533 of 2014 : Appeal filed under Section 130 of the Customs Act against Misc.Order No.41492/2014 in C.Stay.40646/2013, in Appeal No. C/40937/2013-DB dated 03.09.2014 pending on the file of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

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Prayer in C.M.A.No. 3534 of 2014 : Appeal filed under Section 130 of the Customs Act against Misc.Order No.41906/2014 in C/Misc/42464/2014, in Appeal No. C/40937/2013-DB dated 11.11.2014 pending on the file of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

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For Appellant : Mr.B.Satish Sundar (in all appeals)

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For Respondents : Ms.S.Lydia Steffi for Mr.Rajnish Pathiyil Senior Standing Counsel for R1 R2 – Tribunal (in all appeals)

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COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J)

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C.M.A.Nos. 3533 & 3534 of 2014, which are connected to

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C.M.A.No. 3532 of 2014, are directed to be listed under a special list today and are so listed.

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A common order is passed in respect of all three Civil Miscellaneous Appeals as the same issue arises for determination in all

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https://www.mhc.tn.gov.in/judis

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C.M.A.Nos. 3532, 3533 & 3534 of 2014 the appeals relating to a challenge to an order of pre-deposit pending appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). These appeals are infructuous as on date as, pending the present Civil Miscellaneous Appeals, the appeals have been disposed of by the CESTAT in favour of the appellant.

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