The Commissioner Of Customs vs. M/S.Gt Jayanthi Agro Chem (INDIA) PVT. LTD

Facts

The Commissioner of Customs, Tuticorin, filed a Civil Miscellaneous Appeal before the Madurai Bench of the Madras High Court challenging the Final Order 41447/2021 dated 26.03.2021 passed by the Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT), South Zone, Chennai. The appeal was filed under Section 130 of the Customs Act, 1962. The respondent in the appeal is M/s. Gt Jayanthi Agro Chem (India) Private Limited. The appeal was listed for hearing, and the appellant's counsel sought permission to withdraw the appeal, making an endorsement to that effect.

Held

The Court considered the endorsement made by the Learned Counsel for the Appellant seeking permission to withdraw the appeal. In view of this request, the Court allowed the withdrawal. Consequently, the Civil Miscellaneous Appeal was dismissed as withdrawn. No costs were awarded. The connected miscellaneous petition was also closed. The Court did not delve into the merits of the original challenge to the CESTAT's Final Order 41447/2021, as the appeal was withdrawn by the appellant.

Key Issues

1. Whether the Civil Miscellaneous Appeal filed by the Appellant is to be dismissed as withdrawn? The Appellant, represented by its Senior Standing Counsel for Customs & CGST, sought permission to withdraw the appeal. The Appellant's counsel made an endorsement to this effect before the Court. The Respondent was served but did not appear or present any arguments. Therefore, the primary issue before the Court was to decide on the withdrawal request made by the Appellant.