The Commissioner Of Customs v. Hari Prabhu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 15.02.2024

CORAM

THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ The Commissioner of Customs Chennai II Commissionerate No.60, Rajaji Salai Customs House Chennai 600 001 .. Appellant Vs.

Hari Prabhu Director of M/s.Raj Brothers Shipping Pvt. Ltd. No.64/23, Jeevarathinam Salai Tondiarpet Chennai 600 081 .. Respondent Civil Miscellaneous Appeal filed under Section 130 of the Customs Act, against the common final order No.40311/2022 in Appeal No.C/40612/2021SM dated 24.08.2022 passed by the CESTAT, Chennai. For Appellant : Mr.K.S.Ramaswamy Standing Counsel For Respondent : Mr.N.Viswanathan 1/4

JUDGMENT

(Judgment of the court was delivered by R. MAHADEVAN, J.) Based on the letter dated 12.02.2024 filed by the learned Standing Counsel appearing for the appellant/department before the Registry, this civil miscellaneous appeal has been listed today under the caption "for withdrawal".

2. When this matter is taken up for hearing, the learned Standing Counsel for the appellant seeks permission of this Court to withdraw this civil miscellaneous appeal, as the tax effect in this case is less than the prescribed monetary limit, in view of the CBIC Board's instruction dated 02.11.2023. He has also made an endorsement in the case bundle, to that effect.

3. In view of the above submission and the endorsement made by the learned counsel for the appellant, this civil miscellaneous appeal is dismissed as withdrawn. No costs.

[R.M.D, J.] [M.S.Q, J.] 15.02.2024 gya 2/4

To 1.The Customs, Excise and Service Tax Appellate Tribunal, Chennai.

2.The Commissioner of Customs Chennai II Commissionerate No.60, Rajaji Salai Customs House Chennai 600 001 3/4

R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

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