Madras High Court
The Commissioner Of Customs vs M/S.Madhucon Projects Ltd on 21 February, 2025
Author: G.Jayachandran
Bench: G.Jayachandran
C.M.A.(MD) Nos.1433, 1434, 1436, 1437 & 1438
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.1433, 1434, 1436, 1437 & 1438 of 2024
and
C.M.P.(MD) Nos.15401, 15402, 15406, 15407 & 15409 of 2024
C.M.A.(MD) No.1433 of 2024:
The Commissioner of Customs
Custom House
New Harbour Estate
Tuticorin-628 004 ... Appellant
-vs-
M/s.Madhucon Projects Ltd.,
1-7-70, Madhucon Complex
Jubliupura, Khammam
Andhra Pradesh-577 003 ... 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/40684/2015.
____________
Page 1 of 7
https://www.mhc.tn.gov.in/judis
C.M.A.(MD) Nos.1433, 1434, 1436, 1437 & 1438
of 2024
For Appellant : Mr.R.Nandakumar
Senior Standing Counsel for GST & Customs
C.M.A.(MD) No.1434 of 2024:
The Commissioner of Customs
Custom House
New Harbour Estate
Tuticorin-628 004 ... Appellant
-vs-
M/s.Triumph Enterprises and
Investments Madurai (P) Ltd.,
New No.17 (Old No.4)
Dr.Radhakrishnan Street
Bibikulam
Madurai-625 002 ... 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/40700/2016.
For Appellant : Mr.R.Nandakumar
Senior Standing Counsel for GST & Customs
For Respondent : Mr.S.Ramesh
____________
Page 2 of 7
https://www.mhc.tn.gov.in/judis
C.M.A.(MD) Nos.1433, 1434, 1436, 1437 & 1438
of 2024
C.M.A.(MD) No.1436 of 2024:
The Commissioner of Customs
Custom House
New Harbour Estate
Tuticorin-628 004 ... Appellant
-vs-
M/s.Aathees Hard Flooring
No.5-5-132-3, Thanichiyam Main Road
Gandhigram, Kallanai
Alanganallur, Madurai-625 501 ... 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/40691/2016.
For Appellant : Mr.R.Nandakumar
Senior Standing Counsel for GST & Customs
For Respondent : Mr.N.Viswanathan
C.M.A.(MD) No.1437 of 2024:
The Commissioner of Customs
Custom House
New Harbour Estate
Tuticorin-628 004 ... Appellant
-vs-
____________
Page 3 of 7
https://www.mhc.tn.gov.in/judis
C.M.A.(MD) Nos.1433, 1434, 1436, 1437 & 1438
of 2024
M/s.PRP Exports
Therkutheru Village
Melur Taluk
Madurai-625 122 ... 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/40716/2016.
For Appellant : Mr.R.Nandakumar
Senior Standing Counsel for GST & Customs
For Respondent : Mr.N.Viswanathan
C.M.A.(MD) No.1438 of 2024:
The Commissioner of Customs
Custom House
New Harbour Estate
Tuticorin-628 004 ... Appellant
-vs-
M/s.S.Jawaharlal & Co.,
45, T.P.K.Road
Vasantha Nagar
Madurai-625 003 ... 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
____________
Page 4 of 7
https://www.mhc.tn.gov.in/judis
C.M.A.(MD) Nos.1433, 1434, 1436, 1437 & 1438
of 2024
common final order No.40323-40332/2019, dated 19.02.2019, in Order in
Appeals C/40718/2016.
For Appellant : Mr.R.Nandakumar
Senior Standing Counsel for GST & Customs
For Respondent : Mr.C.Godwin
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.
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.
____________
https://www.mhc.tn.gov.in/judis
C.M.A.(MD) Nos.1433, 1434, 1436, 1437 & 1438
of 2024
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.1433, 1434, 1436, 1437 & 1438
of 2024
DR.G.JAYACHANDRAN, J.
AND
R.POORNIMA, J.
krk
C.M.A.(MD) Nos.1433, 1434, 1436,
1437 & 1438 of 2024
and
C.M.P.(MD) Nos.15401, 15402,
15406, 15407 & 15409 of 2024
21.02.2025
____________
https://www.mhc.tn.gov.in/judis
