The Commissioner Of Customs vs. M/S.Rc Impex
Facts
The Commissioner of Customs, Tuticorin, filed two Civil Miscellaneous Appeals (C.M.A(MD)Nos.919 and 920 of 2019) before the Madurai Bench of the Madras High Court. These appeals challenged common final orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Final Order Nos.40637-40638/2019, dated 28.03.2019. The respondents in these appeals were M/s. RC. Impex and M/s. Rehoboth Exports and Imports. The appeals were filed under Section 130 of the Customs Act, 1962. The learned Senior Standing Counsel for Customs and CGST sought permission to withdraw these appeals.
Held
The Court was informed that the learned Senior Standing Counsel for Customs and CGST sought permission to withdraw the Civil Miscellaneous Appeals. In view of this request, the Court dismissed the appeals as withdrawn. No costs were awarded. Consequently, the connected Miscellaneous Petitions were also closed. The specific reasons for the withdrawal or the merits of the CESTAT's order were not discussed or decided by the High Court, as the appeals were disposed of on the procedural ground of withdrawal. The Court's decision was solely based on the appellant's request to withdraw the appeals.
Key Issues
1. Whether the appeals filed by the Commissioner of Customs are maintainable. 2. Whether the impugned orders of the CESTAT warrant setting aside. The appellant (Commissioner of Customs) argued for the withdrawal of the appeals. The judgment does not record any specific arguments made by the respondents (M/s. RC. Impex and M/s. Rehoboth Exports and Imports) regarding the maintainability of the appeals or the merits of the CESTAT's order. The appellant's request for withdrawal was based on the endorsement made to that effect.
Sections Cited
Section 130
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Heard together (2 matters)
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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.03.2025 CORAM: THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN AND THE HON'BLE MS. JUSTICE R.POORNIMA C.M.A(MD)Nos.919 and 920 of 2019 and C.M.P(MD)No.12380 and 12384 of 2019 The Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin – 628 004. ... Appellant/Respondent in both C.M.As’ .Vs. 1.M/s.RC.Impex No.256/948, Maharaja Nagar Post, Rehmath Nagar, G.M.House, Tirunelveli – 627 011. ... Respondent/Petitioner in C.M.A(MD)No.919 of 2019 2.M/s.Rehoboth Exports and Imports No.1/1, Manal Street, Tutircroin – 628001. ....Respondent/petitioner in C.M.A(MD)No.920 of 2019 COMMON PRAYER: Civil Miscellaneous Appeals filed under Section 130 of the Customs Act, 1962 praying this Court to set aside the impugned order of the 1/4 https://www.mhc.tn.gov.in/judis
CESTAT in Common Final Order No.40637-40638/2019, dated 28.3.2019. For Appellant : Mr.R.Nandakumar in both C.M.As; Senior Standing Counsel for Customs and CGST For Respondent : Mr.A.K.Jayaraj in both C.M.As’ Addl.Govt. Pleade COMMON JUDGMENT DR.G.JAYACHANDRAN., J AND
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