Allowed

The Commissioner of Customs, v. Kalashtli Creations

Madras HC8 Jan 2025CMA(MD)/8/2025

Case brief

AI extract

What is this about?

Customs appeals against CESTAT Chennai final orders. The Madras High Court, applying the Supreme Court's Canon India decision, set aside the impugned orders and remitted the matters to CESTAT for fresh consideration on merits. Appeals allowed without costs.

What did the court decide?

Impugned CESTAT orders set aside; matters remitted to CESTAT, Chennai for orders on merits; appeals allowed with no costs.

The Commissioner of Customs, Vs Kalashtli Creations — Customs and Excise | Madras HC (2025)

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C.M.A(MD) Nos.8 to 11 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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Dated : 08.01.2025

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CORAM

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THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN AND THE HONOURABLE MS.JUSTICE R.POORNIMA

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C.M.A(MD) Nos.8 to 11 of 2025

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The Commissioner of Customs, Customs House, New Harbour Estate, Tuticorin-628 004.

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... Appellant / Respondent (in all C.M.As)

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Vs.

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M/s.Kalashtli Creations, No.25/5, Jaraganahalli, Kanakapura Road, Bangalore-560078, Karnataka.

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... Respondent / Appellant in C.M.A.(MD)No.8 of 2025

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M/s.Nyle Knits, 7/8, Ramraj Nagar, Gandhi Nagar Post, Tirupur-641 603 ... Respondent / Appellant in C.M.A.(MD)No.9 of 2025 M/s.Saba Embroidery, 27 Ganga Nagar, 1^st Street, Tirupur-641 607 ... Respondent / Appellant in C.M.A.(MD)No.10 of 2025

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1/5

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

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C.M.A(MD) Nos.8 to 11 of 2025

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M/s.Manasa Fabrics, No.1, Aswanth Nagar, RMV II State, Sanjay Nagar, Bangalore 560024. ... Respondent / Appellant in C.M.A.(MD)No.11 of 2025

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Prayer in C.M.A.(MD)No.8 of 2025: Civil Miscellaneous Appeal filed under Section 130 of the Customs Act, 1962, to set aside the impugned order of CESTAT in Common Final Order No.42529 of 2017, dated 30.10.2017 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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Prayer in C.M.A.(MD)No.9 of 2025: Civil Miscellaneous Appeal filed under Section 130 of the Customs Act, 1962, to set aside the impugned order of CESTAT in Common Final Order No.42554 of 2017, dated 30.10.2017 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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Prayer in C.M.A.(MD)No.10 of 2025: Civil Miscellaneous Appeal filed under Section 130 of the Customs Act, 1962, to set aside the impugned order of CESTAT in Common Final Order No.42556 of 2017, dated 30.10.2017 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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2/5

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

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C.M.A(MD) Nos.8 to 11 of 2025

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Prayer in C.M.A.(MD)No.11 of 2025: Civil Miscellaneous Appeal filed under Section 130 of the Customs Act, 1962, to set aside the impugned order of CESTAT in Common Final Order No.42559 of 2017, dated 30.10.2017 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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For Appellant : Mr.N.Dilipkumar

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COMMON ORDER

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( Order of the Court was made by G.R.SWAMINATHAN, J.)

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Heard.

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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

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of Customs Vs. M/s.Canon India Private Limited) .

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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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3/5

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

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C.M.A(MD) Nos.8 to 11 of 2025

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These civil miscellaneous appeals are allowed on these terms.

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No costs.

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(G.R.S., J.) (R.P., J.) 08.01.2025

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Index : Yes / No Internet : Yes / No NCC : Yes / No rmi

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To The CESTAT, Chennai Copy To: The Section Officer, ER/VR Section, Madurai Bench of Madras High Court, Madurai.

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

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C.M.A(MD) Nos.8 to 11 of 2025

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G.R.SWAMINATHAN, J. AND R.POORNIMA, J.

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rmi

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C.M.A(MD) Nos.8 to 11 of 2025

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08.01.2025

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5/5

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

The Commissioner of Customs, v. Kalashtli Creations

Case brief

What is this about?

What did the court decide?

The Commissioner of Customs, v. Kalashtli Creations

Case brief

What is this about?

What did the court decide?

What the court decided

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