C.M.A(MD) Nos.8 to 11 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated : 08.01.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN AND THE HONOURABLE MS.JUSTICE R.POORNIMA C.M.A(MD) Nos.8 to 11 of 2025 The Commissioner of Customs, Customs House, New Harbour Estate, Tuticorin-628 004. ... Appellant / Respondent (in all C.M.As) Vs. M/s.Kalashtli Creations, No.25/5, Jaraganahalli, Kanakapura Road, Bangalore-560078, Karnataka. ... Respondent / Appellant in C.M.A.(MD)No.8 of 2025 M/s.Nyle Knits, 7/8, Ramraj Nagar, Gandhi Nagar Post, Tirupur-641 603 ... Respondent / Appellant in C.M.A.(MD)No.9 of 2025 M/s.Saba Embroidery, 27 Ganga Nagar, 1st Street, Tirupur-641 607 ... Respondent / Appellant in C.M.A.(MD)No.10 of 2025 1/5 https://www.mhc.tn.gov.in/judis C.M.A(MD) Nos.8 to 11 of 2025 M/s.Manasa Fabrics, No.1, Aswanth Nagar, RMV II State, Sanjay Nagar, Bangalore 560024. ... Respondent / Appellant in C.M.A.(MD)No.11 of 2025 Prayer in C.M.A.(MD)No.8 of 2025: Civil Miscellaneous Appeal filed under Section 130 of the Customs Act, 1962, to set aside the impugned order of CESTAT in Common Final Order No.42529 of 2017, dated 30.10.2017 and remand/restore the appeal to the CESTAT for fresh consideration of the matter on merits once the case of M/s.Mangali Impex reaches finality. Prayer in C.M.A.(MD)No.9 of 2025: Civil Miscellaneous Appeal filed under Section 130 of the Customs Act, 1962, to set aside the impugned order of CESTAT in Common Final Order No.42554 of 2017, dated 30.10.2017 and remand/restore the appeal to the CESTAT for fresh consideration of the matter on merits once the case of M/s.Mangali Impex reaches finality. Prayer in C.M.A.(MD)No.10 of 2025: Civil Miscellaneous Appeal filed under Section 130 of the Customs Act, 1962, to set aside the impugned order of CESTAT in Common Final Order No.42556 of 2017, dated 30.10.2017 and remand/restore the appeal to the CESTAT for fresh consideration of the matter on merits once the case of M/s.Mangali Impex reaches finality. 2/5 https://www.mhc.tn.gov.in/judis C.M.A(MD) Nos.8 to 11 of 2025 Prayer in C.M.A.(MD)No.11 of 2025: Civil Miscellaneous Appeal filed under Section 130 of the Customs Act, 1962, to set aside the impugned order of CESTAT in Common Final Order No.42559 of 2017, dated 30.10.2017 and remand/restore the appeal to the CESTAT for fresh consideration of the matter on merits once the case of M/s.Mangali Impex reaches finality. For Appellant : Mr.N.Dilipkumar COMMON ORDER (Order of the Court was made by G.R.SWAMINATHAN, J.) Heard. 2. It is not in dispute that the issue raised in this civil miscellaneous appeal is squarely covered by the decision of the Hon'ble Supreme Court reported in (2024) 24 Centax 117 (S.C) (Commissioner of Customs Vs. M/s.Canon India Private Limited). 3. Respectfully applying the said decision, we set aside the impugned order passed by CESTAT Chennai. The matter is remitted to the file of the CESTAT, Chennai for passing orders on merits and in accordance with law. 3/5 https://www.mhc.tn.gov.in/judis C.M.A(MD) Nos.8 to 11 of 2025 4. These civil miscellaneous appeals are allowed on these terms. No costs. (G.R.S., J.) (R.P., J.) 08.01.2025 Index : Yes / No Internet : Yes / No NCC : Yes / No rmi To The CESTAT, Chennai Copy To: The Section Officer, ER/VR Section, Madurai Bench of Madras High Court, Madurai. 4/5 https://www.mhc.tn.gov.in/judis C.M.A(MD) Nos.8 to 11 of 2025 G.R.SWAMINATHAN, J. AND R.POORNIMA, J. rmi C.M.A(MD) Nos.8 to 11 of 2025 08.01.2025 5/5 https://www.mhc.tn.gov.in/judis