The Commissioner Of Customs vs M/S.Soni Sales Corporation
2024 Latest Caselaw 19609 Mad

Madras High Court

The Commissioner Of Customs vs M/S.Soni Sales Corporation on 18 October, 2024

Bench: R.Suresh Kumar, C.Saravanan

                                                                                   C.M.A.Nos.3713 & 3715 of 2021

                                       IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                        DATED: 18.10.2024

                                                               CORAM

                                          THE HON'BLE MR.JUSTICE R.SURESH KUMAR
                                                           AND
                                           THE HON'BLE MR.JUSTICE C.SARAVANAN

                                                 C.M.A.Nos.3713 & 3715 of 2021
                                                  and C.M.P.No.21802 of 2021

                     The Commissioner of Customs
                     Chennai II Commissionerate
                     Customs House, No.60, Rajaji
                     Salai, Chennai 600 001.                               ...   Appellant in both appeals

                                                                  Vs.

                     M/s.Soni Sales Corporation
                     No.63, SRS Complex, Siddanna Lane
                     Bangalore 560 002, Karnataka.                         ...   Respondents in both appeals

                           Appeals under Section 130 of the Customs Act to set aside the Final Order
                     Nos.40494 and 40495 of 2018 dated 27.02.2018 passed by the CESTAT, South
                     Zone Bench, Chennai.

                                        For Appellant        : Mr.A.P.Srinivas, Senior Standing Counsel
                                        For Respondent       : Mr.S.Muthuvenkataraman
                                                           JUDGMENT

(Delivered by R.SURESH KUMAR,J.)

The following substantial questions of law are raised in these appeals:

"(i) When jurisdictional High Court Judgments are available upholding the competency of the DRI to issue show cause notice under Section 28 of the Customs Act 1962, whether the CESTAT is correct in remanding the appeal?

https://www.mhc.tn.gov.in/judis C.M.A.Nos.3713 & 3715 of 2021

(ii) Whether Tribunal is empowered to remand the case without deciding the issues raised therein on the ground that jurisdiction of the officer to issue show cause notice is under dispute?."

2.Learned Senior Standing Counsel appearing for the appellant Revenue

as well as Mr.S.Muthuvenkataraman, learned counsel for the respondent /

assessee would submit that the issue raised in these appeals is covered by the

decision of the judgment of a Division Bench of this Court dated 08.07.2022

made in C.M.A.Nos.1520 of 2018 etc., batch.

3. We have perused the said judgment of the Co-ordinate Bench, where,

the Division Bench has passed the following order:

" 9.Following the latest decision in Sanket Praful Tolia's case

(supra), which is squarely covered by the issues involved herein,

all these Civil Miscellaneous Appeals are allowed by setting aside

the orders impugned herein and the matters are remanded to the

Tribunal with a direction to keep the same pending and await the

decision of the Hon'ble Supreme Court in the appeals filed against

the decision in Mangali Impex. However, it is made clear that the

appellants shall not initiate any coercive action against the

respondent(s)/assessee(s) and await the final decision in the

appeals, which have been restored to the file of the Tribunal.

https://www.mhc.tn.gov.in/judis C.M.A.Nos.3713 & 3715 of 2021

Consequently, the substantial questions of law are left open. No

costs. Connected Miscellaneous Petitions are closed."

4. In view of the same, these appeals are also allowed in terms of the

said judgment dated 08.07.2022 in terms of Para 9 extracted herein above.

Accordingly, these appeals are disposed of. No costs. Consequently, connected

miscellaneous petition is closed.

                                                                          (R.S.K.,J.)    (C.S.N.,J.)
                                                                                18.10.2024
                     NCS : Yes/No
                     Index : Yes/No
                     KST

                     To

                     The CESTAT
                     South Zonal Bench, Chennai 600 006.

https://www.mhc.tn.gov.in/judis C.M.A.Nos.3713 & 3715 of 2021

R.SURESH KUMAR, J.

AND C.SARAVANAN, J.

KST

C.M.A.Nos.3713 & 3715 of 2021

18.10.2024

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