The Commissioner Of Customs vs. Madhucon Projects LTD

Held

The Court recorded the appellant's request to withdraw the Civil Miscellaneous Appeals. Based on the endorsement made by the learned Senior Standing Counsel for the appellant seeking permission to withdraw the appeals, the Court dismissed all five Civil Miscellaneous Appeals as withdrawn. Consequently, the connected miscellaneous petitions were also closed. No costs were awarded. The Court did not delve into the merits of the original appeals or the CESTAT order.

Facts

The Commissioner of Customs, Tuticorin, filed five Civil Miscellaneous Appeals 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, against various respondents including M/s.Madhucon Projects Ltd., M/s.Triumph Enterprises and Investments Madurai (P) Ltd., M/s.Aathees Hard Flooring, M/s.PRP Exports, and M/s.S.Jawaharlal & Co. The appeals concerned orders in appeals C/40684/2015, C/40700/2016, C/40691/2016, C/40716/2016, and C/40718/2016 respectively. The appeals were listed for hearing on 21.02.2025.

Key Issues

The Court had to decide whether to proceed with the hearing of the Civil Miscellaneous Appeals filed by the Commissioner of Customs. The appellant's counsel submitted a letter dated 14.02.2025 to the Registry requesting the appeals be listed under the caption "For Withdrawal" due to a change in the National Litigation Policy. The appellant's counsel subsequently made an endorsement seeking permission to withdraw these appeals. The respondents' arguments are not recorded in the judgment.