The Commissioner of Customs, v. Mat Sons
Customs – Appeal under Section 130 of the Customs Act, 1962
Case brief
What is this about?
C.M.A(MD) No.6 of 2025 & C.M.P.(MD)No.116 of 2025; Madras High Court (Madurai Bench); decided 08.01.2025; bench G.R.Swaminathan & R.Poornima; appellant Commissioner of Customs, Tuticorin; respondent MAT Sons, Chennai; appeal under Section 130 Customs Act 1962 against CESTAT Final Order No. 40413 of 2018 dated 09.02.2018; disposed by applying Supreme Court ruling in Commissioner of Customs v. M/s.Canon India Pvt Ltd ((2024) 24 Centax 117 (SC)); CESTAT order set aside, matter remitted to CESTAT Chennai for orders on merits; appeal allowed, no costs.
What did the court decide?
Civil miscellaneous appeal allowed on the terms that the impugned Final Order No. 40413 of 2018 of CESTAT is set aside and the matter is remitted to CESTAT, Chennai for passing orders on merits and in accordance with law; no costs; connected miscellaneous petition C.M.P.(MD)No.116 of 2025 closed.