Commissioner Of Customs (Import) vs M/S. Surpass Freight Forwarders
2024 Latest Caselaw 18438 Mad

Madras High Court

Commissioner Of Customs (Import) vs M/S. Surpass Freight Forwarders on 18 September, 2024

Author: R. Suresh Kumar

Bench: R. Suresh Kumar, C. Saravanan

                                                                                  C.M.A.No.727 of 2018



                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                      DATED: 18.09.2024

                                                    CORAM :
                                    THE HONOURABLE MR.JUSTICE R. SURESH KUMAR
                                                       AND
                                     THE HONOURABLE MR.JUSTICE C. SARAVANAN

                                                      C.M.A.No.727 of 2018

                     Commissioner of Customs (Import)
                     Customs House, No.60
                     Rajaji Salai, Chennai - 600 001                         ..     Appellant
                                                     Vs.
                     M/S. Surpass Freight Forwarders
                     New No.218, Old No.225, 3rd Floor
                     Door No.4, Thambu Chetty Street
                     Chennai - 600 001                 .                     ..     Respondent

                     Prayer: Appeal filed under Section 130 of the Customs Act, 1962,
                     to set aside the Final Order No.41020 of 2015 dated 26.08.2015
                     passed by the Tribunal South Zone Bench, Chennai and to uphold
                     the Order in Original No.34455 of 2015 dated 19.01.2015 passed
                     by the Commissioner of Customs Chennai VIII, Chennai.

                                  For the Appellant             :    Mr.K.Mohanamurali
                                                                Senior Standing Counsel

                                  For the Respondent       :    M.A.K.Jayaraj

                                                  JUDGMENT

(Judgment of the Court was authored by R.SURESH KUMAR, J.)

This appeal has been filed against the final order in Final

Order No.41020 of 2015 dated 26.8.2005 passed by the Tribunal

South Zone Bench, Chennai and to uphold the order made in

Original No.34455 of 2015 dated 19.01.2015 passed by the

Commissioner of Customs Chennai VIII, Chennai.

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

2. Heard learned counsel appearing for both sides.

3. There is no controversy that the issues raised in this

appeal are covered by the decision of this Court in the matter of

Santon Shipping Services vs. The Commissioner of Customs

and Anr.1, which has been followed by the Division Bench of the

Delhi High Court in the case of M/s.Leo Cargo Services vs.

Commissioner of Customs 2 and also, similar view was taken by a

Division Bench of this Court in the case of Commissioner of

Customs vs. MKS Shipping Agencies Pvt. Ltd.3.

4. Therefore, the issues raised in this appeal and the

questions of law are answered in favour of the assessee and

against the Revenue. Accordingly, this appeal stands dismissed.

There shall be no order as to costs.

                                                                   (R.S.K., J.)          (C.S.N, J)
                                                                               18.09.2024

                     Neutral Citation:Yes/No

                     drm

2 CUSAA 8/2020 & CM Appls.34414/2020 & 13447/2021; dated 28.7.2022.

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

R. SURESH KUMAR, J.

AND C. SARAVANAN, J.

(drm)

18.09.2024

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