The Commissioner of Customs, v. M/s.Rc Impex
Customs – Appeal under Section 130 of the Customs Act, 1962
Case brief
What is this about?
Madras High Court, Madurai Bench; decision dated 14.03.2025; C.M.A(MD)Nos.919 and 920 of 2019 with C.M.P(MD)Nos.12380 and 12384 of 2019; Coram: Dr. Justice G. Jayachandran and Ms. Justice R. Poornima (common judgment, both members). Appellant: Commissioner of Customs, Tuticorin (Counsel: Mr.R.Nandakumar, Senior Standing Counsel for Customs and CGST). Respondents: M/s.RC.Impex (Tirunelveli) and M/s.Rehoboth Exports and Imports (Tuticorin) (Counsel: Mr.A.K.Jayaraj, Addl.Govt. Pleader). Appeal under Section 130 of the Customs Act, 1962 against CESTAT Common Final Order No.40637-40638/2019 dated 28.3.2019. Disposition: dismissed as withdrawn; withdrawal permitted; no costs; connected miscellaneous petitions closed; NCS/Index/Internet noted. Keywords: withdrawal of customs appeal, Section 130 Customs Act, CESTAT final order, Tuticorin Customs, no merits decided.
What did the court decide?
Civil Miscellaneous Appeals dismissed as withdrawn at the request of the appellant's counsel; no costs awarded; connected Miscellaneous Petitions (C.M.P(MD)Nos.12380 and 12384 of 2019) closed.