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