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The Commissioner Of Customs vs M/S.Vincent & Sons
2025 Latest Caselaw 3104 Mad

Citation : 2025 Latest Caselaw 3104 Mad
Judgement Date : 21 February, 2025

Madras High Court

The Commissioner Of Customs vs M/S.Vincent & Sons on 21 February, 2025

Author: G.Jayachandran
Bench: G.Jayachandran
                                                             C.M.A.(MD) Nos.1431, 1432, 1435 & 1439 of
                                                                               2024


                                  BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                  DATED : 21.02.2025

                                                        CORAM:

                                    THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN
                                                       and
                                      THE HONOURABLE MS.JUSTICE R.POORNIMA


                                     C.M.A.(MD) Nos.1431, 1432, 1435 & 1439 of 2024
                                                           and
                                   C.M.P.(MD) Nos.15399, 15400, 15404 & 15410 of 2024


                 C.M.A.(MD) No.1431 of 2024:

                 The Commissioner of Customs
                 Custom House
                 New Harbour Estate
                 Tuticorin-628 004                                                  ... Appellant

                                                          -vs-


                 M/s.Vincent & Sons
                 No.714/4B, Kanjiracode
                 Marthandam-629 156                                                 ... Respondent


                 PRAYER: Civil Miscellaneous Appeal is filed under Section 130 of the

                 Customs Act, 1962, to set aside the impugned order of the CESTAT in

                 common final order No.40323-40332/2019, dated 19.02.2019, in Order in

                 Appeals C/40318/2015.


                 ____________
                 Page 1 of 6

https://www.mhc.tn.gov.in/judis
                                                              C.M.A.(MD) Nos.1431, 1432, 1435 & 1439 of
                                                                                2024


                                  For Appellant    : Mr.R.Nandakumar
                                                     Senior Standing Counsel for GST & Customs

                                  For Respondent   : Mr.N.Viswanathan


                 C.M.A.(MD) No.1432 of 2024:

                 The Commissioner of Customs
                 Custom House
                 New Harbour Estate
                 Tuticorin-628 004                                                   ... Appellant

                                                           -vs-


                 M/s.Antony Metals
                 No.7/2, Seevalaperi Road
                 Palayamkottai-627 002                                               ... Respondent


                 PRAYER: Civil Miscellaneous Appeal is filed under Section 130 of the

                 Customs Act, 1962, to set aside the impugned order of the CESTAT in

                 common final order No.40323-40332/2019, dated 19.02.2019, in Order in

                 Appeals C/42210/2014.


                                  For Appellant    : Mr.R.Nandakumar
                                                     Senior Standing Counsel for GST & Customs

                                  For Respondent   : Mr.N.Viswanathan




                 ____________
                 Page 2 of 6

https://www.mhc.tn.gov.in/judis
                                                              C.M.A.(MD) Nos.1431, 1432, 1435 & 1439 of
                                                                                2024


                 C.M.A.(MD) No.1435 of 2024:

                 The Commissioner of Customs
                 Custom House
                 New Harbour Estate
                 Tuticorin-628 004                                                   ... Appellant

                                                           -vs-


                 M/s.J.Davidson
                 Prop.M/s.Kenstar Exims
                 20-66, Manalu Kalai Veedu
                 Kanyakumari-629 152                                                 ... Respondent


                 PRAYER: Civil Miscellaneous Appeal is filed under Section 130 of the

                 Customs Act, 1962, to set aside the impugned order of the CESTAT in

                 common final order No.40323-40332/2019, dated 19.02.2019, in Order in

                 Appeals C/40686/2016.


                                  For Appellant    : Mr.R.Nandakumar
                                                     Senior Standing Counsel for GST & Customs

                                  For Respondent   : Mr.N.Viswanathan


                 C.M.A.(MD) No.1439 of 2024:

                 The Commissioner of Customs
                 Custom House
                 New Harbour Estate
                 Tuticorin-628 004                                                   ... Appellant
                                                           -vs-


                 ____________
                 Page 3 of 6

https://www.mhc.tn.gov.in/judis
                                                               C.M.A.(MD) Nos.1431, 1432, 1435 & 1439 of
                                                                                 2024


                 M/s.P.S.S.Jayam & Co.,
                 97G/4, Teacher's Colony
                 Palayamkottai Road
                 Tuticorin-628 008                                                    ... Respondent


                 PRAYER: Civil Miscellaneous Appeal is filed under Section 130 of the

                 Customs Act, 1962, to set aside the impugned order of the CESTAT in

                 common final order No.40323-40332/2019, dated 19.02.2019, in Order in

                 Appeals C/40713/2016.


                                  For Appellant    : Mr.R.Nandakumar
                                                     Senior Standing Counsel for GST & Customs

                                  For Respondent   : Mr.N.Viswanathan




                                              COMMON         JUDGMENT


DR.G.JAYACHANDRAN, J.

AND R.POORNIMA, J.

Learned Senior Standing Counsel appearing for the appellant has

given a letter, dated 14.02.2025, to the Registry, for listing these civil

miscellaneous appeals under the caption “For Withdrawal”, on account of the

change in the National Litigation Policy.

____________

https://www.mhc.tn.gov.in/judis C.M.A.(MD) Nos.1431, 1432, 1435 & 1439 of

2. Accordingly, these civil miscellaneous appeals are listed today

under the caption “For Withdrawal” and today, the learned Senior Standing

Counsel appearing for the appellant has also made an endorsement seeking

permission of this Court to withdraw these civil miscellaneous appeals.

3. Recording the same, these civil miscellaneous appeals are

dismissed as withdrawn. No costs. Consequently, connected miscellaneous

petitions are closed.

                                                               [G.J., J.]        [R.P., J.]
                                                                       21.02.2025
                 NCC      : Yes / No
                 Index : Yes / No
                 Internet : Yes / No

                 krk

                 To:

1.The Presiding Officer, Customs, Excise and Service Tax Appellate Tribunal, Chennai.

2.The Record Keeper, Vernacular Section, Madurai Bench of Madras High Court, Madurai.

____________

https://www.mhc.tn.gov.in/judis C.M.A.(MD) Nos.1431, 1432, 1435 & 1439 of

DR.G.JAYACHANDRAN, J.

AND R.POORNIMA, J.

krk

C.M.A.(MD) Nos.1431, 1432, 1435 & 1439 of 2024 and C.M.P.(MD) Nos.15399, 15400, 15404 & 15410 of 2024

21.02.2025

____________

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

 
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