The Commissioner Of Customs vs. Vincent And Sons

Held

The Court recorded that the learned Senior Standing Counsel for the appellant had submitted a letter requesting the appeals to be listed for withdrawal, citing a change in the National Litigation Policy. Subsequently, the counsel made an endorsement seeking permission to withdraw these Civil Miscellaneous Appeals. Recording this submission, the Court dismissed the Civil Miscellaneous Appeals as withdrawn. No costs were awarded. Consequently, the connected miscellaneous petitions were also closed. The judgment does not delve into the merits of the original dispute before the CESTAT or any specific legal provisions beyond the procedural aspect of withdrawal.

Facts

The Commissioner of Customs, Tuticorin, filed four Civil Miscellaneous Appeals (C.M.A. Nos. 1431, 1432, 1435 & 1439 of 2024) before the Madurai Bench of the Madras High Court. These appeals challenged common final order No. 40323-40332/2019, dated 19.02.2019, passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The appeals were filed under Section 130 of the Customs Act, 1962. The respondents in these appeals were M/s. Vincent & Sons, M/s. Antony Metals, M/s. J. Davidson (Prop. M/s. Kenstar Exims), and M/s. P.S.S. Jayam & Co. The appeals were listed for withdrawal based on a letter dated 14.02.2025 from the appellant's counsel, citing a change in National Litigation Policy.

Key Issues

1. Whether the appeals filed by the Commissioner of Customs are to be withdrawn as per the National Litigation Policy. (This is not a question of law but a procedural matter based on policy). Contentions of the Appellant (Commissioner of Customs): The learned Senior Standing Counsel for GST & Customs submitted a letter to the Registry seeking to list the appeals under the caption 'For Withdrawal' due to a change in the National Litigation Policy. Subsequently, an endorsement was made seeking permission to withdraw these appeals. Contentions of the Respondent: The judgment does not record any specific contentions from the respondents regarding the withdrawal of the appeals. The respondents were represented by Mr. N. Viswanathan.