THE COMMISSIONER OF CUSTOMS v. M K A CHINNASAMY NADAR AND SONS
CMA(MD)/764/2022 · 2025-03-21
G Jayachandran, R Poornima
Transfer Petitionbody2025
DailyLaw.ai
[ 2025 DAILYLAW 159368 (MAD) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 159368 (MAD) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
C.M.A.(MD) Nos.764 to 767 of 2022 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 21.03.2025 CORAM:
THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN AND THE HONOURABLE MS.JUSTICE R.POORNIMA C.M.A.(MD)Nos. 764 to 767 of 2022 and CMP(MD)Nos. 6776, 6779, 6780 & 6782 of 2022 The Commissioner of Customs, Custom House, New Harbour Estate Tuticorin - 628 004. ... Appellant/Respondent -Vs- M K A Chinnasamy Nadar and Sons, 162 Kmarajar Salai, Madurai - 625 009. ... Respondent in CMA(MD)No.764 of 2022 M/s.V.N.M.A.D Firm, 2 Malayappa Pillai Lane, Thoothukudi - 628 001. ...Respondent in CMA(MD)No.765 of 2022 M/s.Sri Sai Traders, New No.10 Old.No.329, Thambu Chetti Street, Chennai - 600 001. ... Respondent in CMA(MD)No.766 of 2022 https://www.mhc.tn.gov.in/judis
C.M.A.(MD) Nos.764 to 767 of 2022 M/s.Royal Imports and Exports, XII 1517N Wagamon Road, Nadackal P.O., Erattupetta - 686 121, Kerala. ... Respondent in CMA(MD)No.767 of 2022 PRAYER in C.M.A.(MD)No.764 of 2022: Civil Miscellaneous Appeal is filed under section 130 of the Customs Act, 1962, to set aside the Final order No.41388/2021 dated 10.03.2021 in Customs Appeal No.40078/2020 on the file of the Customs, Central Excise and Service Tax Appellate Tribunal, South Zone, Chennai. PRAYER in C.M.A.(MD)No.765 of 2022: Civil Miscellaneous Appeal is filed under section 130 of the Customs Act, 1962, to set aside the Final order No.41448/2021 dated 26.03.2021 in Customs Appeal No.40243/2020 on the file of the Customs, Central Excise and Service Tax Appellate Tribunal, South Zone, Chennai. PRAYER in C.M.A.(MD)No.766 of 2022: Civil Miscellaneous Appeal is filed under section 130 of the Customs Act, 1962 to set aside the Final order No.41437/2021 dated 26.03.2021 in Customs Appeal No.40573/2020 on the file of the Customs Central Excise and Service Tax Appellate Tribunal, South Zone, Chennai. PRAYER in C.M.A.(MD)No.767 of 2022: Civil Miscellaneous Appeal is filed under section 130 of the Customs Act, 1962, to set aside the Final order No.41400/2021 dated 22.03.2021 in Customs Appeal No.40151/2020 on the file of the Customs, Central Excise and Service Tax Appellate Tribunal, South Zone, Chennai. Page 2 of 6 https://www.mhc.tn.gov.in/judis
C.M.A.(MD) Nos.764 to 767 of 2022 In C.M.A(MD)Nos.
764 & 765 of 2022 For Appellant : M/s.R.Nandakumar, Senior Standing Counsel
for Customs & CGST
For Respondents : Mr.AK.Jeyaraj [vakalat returned] In C.M.A(MD)No.766 of 2022 For Appellant : M/s.R.Nandakumar, Senior Standing Counsel
for Customs & CGST
For Respondent : No appearance In C.M.A(MD)No.767 of 2022 For Appellant : M/s.R.Nandakumar, Senior Standing Counsel
for Customs & CGST
For Respondent : M/s.M.Viswanathan
COMMON JUDGMENT DR.G.JAYACHANDRAN, J. AND R.POORNIMA
, J. When these matters came up for hearing today, the Learned Counsel for the Appellants seek permission of this Court to withdraw these Appeals and he has also made an endorsement to that effect. Page 3 of 6 https://www.mhc.tn.gov.in/judis
C.M.A.(MD) Nos.764 to 767 of 2022
2. In view of the endorsement made by the Learned Counsel for the Appellants, these Civil Miscellaneous Appeals are dismissed as withdrawn. No Costs. Consequently, connected miscellaneous petitions are closed. [G.J., J.] & [R.P., J.]
21.03.2025
NCC : Yes / No Index : Yes / No KSA https://www.mhc.tn.gov.in/judis
C.M.A.(MD) Nos.764 to 767 of 2022 To The Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin -628 004. Page 5 of 6 https://www.mhc.tn.gov.in/judis
C.M.A.(MD) Nos.764 to 767 of 2022 DR.G.JAYACHANDRAN, J. AND R.POORNIMA
, J. KSA Common Judgment made in C.M.A.(MD)Nos.764 to 767 of 2022 21.03.2025 https://www.mhc.tn.gov.in/judis