The Commissioner Of Customs vs Genuine Spices
2024 Latest Caselaw 17563 Mad

Madras High Court

The Commissioner Of Customs vs Genuine Spices on 4 September, 2024

Bench: R.Suresh Kumar, C.Saravanan

                                                                                        C.M.A.No.2224 of 2024

                                      IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                       DATED: 04.09.2024

                                                            CORAM

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

                                     C.M.A.No.2224 of 2024 and C.M.P.No.17281 of 2024

                     The Commissioner of Customs
                     Chennai II Import Commissionerate
                     No.60, Rajaji Salai, Chennai.                                    ...    Appellant
                                                              Vs.

                     Genuine Spices
                     No.20/106B, Kunnappallil
                     Behind Municipality Office
                     Erattupetta, Kottayam
                     Kerala - 686 121.                                                ...    Respondent

                            Appeal under Section 28KA of the Customs Act, 1962 against the order of
                     the Authority of Advance Ruling passed in CAAR/MUM/ARC/70/2023 dated
                     28.12.2023 under Regulation 10(2) of the Customs Authority for Advance Rulings
                     Regulations 2021 read with Section 28KA of the Customs Act, 1962 as amended
                     by Tribunal Reforms Act, 2021 dated 03.08.2021.
                                                          -----
                                       For Appellant      : Mr.M.Santhanaraman
                                                            Senior Standing Counsel
                                       For Respondent     : Mr.Sathish Sundar


                                                        JUDGMENT

(Delivered by R.SURESH KUMAR,J.)

This appeal has been filed against the order passed by the Advance

Ruling Authority under the Customs Act, 1962 dated 28.12.2023.

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

2. In respect of the similar rulings, C.M.A.Nos.600, 1206 and 1750 of 2023

have been filed before this Court, which came to be dismissed by order dated

01.08.2023, where, the issue was decided in favour of the assessee and against

the Customs Department (The Commissioner of Customs -vs- M/s.Shahnaz

Commodities International P. Ltd., and Others). The said Division Bench

judgment was followed by another Co-ordinate Bench of this Court in

C.M.A.(MD) No.305 of 2024 dated 28.03.2024 (The Commissioner of Customs

-vs- M/s.Genuine Spices).

3. Since the issue raised in this appeal is already covered in favour of the

assessee and against the Revenue, we respectfully follow the same and dispose

of this appeal. Accordingly, the present appeal stands dismissed by deciding the

substantial questions of law in favour of the assessee / respondent and against

the appellant / Revenue. No costs. Consequently, connected miscellaneous

petition is closed.

                                                                           (R.S.K.,J.)    (C.S.N.,J.)
                                                                                 04.09.2024
                     NCS : Yes/No
                     Index : Yes/No
                     KST

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

R.SURESH KUMAR, J.

AND C.SARAVANAN, J.

KST

04.09.2024

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