← Library
Madras High CourtCMA/727/2018dismissed

Commissioner Of Customs v. M/S. Surpass Freight

2024-09-18Honourable Mr Justice R. Suresh Kumar,Honourable Mr Justice C. Saravanan3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18.09.2024 CORAM :

THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN Commissioner of Customs (Import) Customs House, No.60 Rajaji Salai, Chennai - 600 001 ..

Appellant Vs.

M/S. Surpass Freight Forwarders New No.218, Old No.225, 3rd Floor Door No.4, Thambu Chetty Street Chennai - 600 001 .

..

Respondent Prayer: Appeal filed under Section 130 of the Customs Act, 1962, to set aside the Final Order No.41020 of 2015 dated 26.08.2015 passed by the Tribunal South Zone Bench, Chennai and to uphold the Order in Original No.34455 of 2015 dated 19.01.2015 passed by the Commissioner of Customs Chennai VIII, Chennai. For the Appellant :

Mr.K.Mohanamurali Senior Standing Counsel For the Respondent :

M.A.K.Jayaraj

JUDGMENT

(Judgment of the Court was authored by R.SURESH KUMAR, J.) This appeal has been filed against the final order in Final Order No.41020 of 2015 dated 26.8.2005 passed by the Tribunal South Zone Bench, Chennai and to uphold the order made in Original No.34455 of 2015 dated 19.01.2015 passed by the Commissioner of Customs Chennai VIII, Chennai.

2. Heard learned counsel appearing for both sides.

3. There is no controversy that the issues raised in this appeal are covered by the decision of this Court in the matter of Santon Shipping Services vs. The Commissioner of Customs and Anr.1, which has been followed by the Division Bench of the Delhi High Court in the case of M/s.Leo Cargo Services vs. Commissioner of Customs2 and also, similar view was taken by a Division Bench of this Court in the case of Commissioner of Customs vs. MKS Shipping Agencies Pvt. Ltd.3.

4. Therefore, the issues raised in this appeal and the questions of law are answered in favour of the assessee and against the Revenue. Accordingly, this appeal stands dismissed. There shall be no order as to costs.

(R.S.K., J.) (C.S.N, J) 18.09.2024 drm 1 C.M.A.No.730 of 2016; dated 13.10.2017.

CUSAA 8/2020 & CM Appls.34414/2020 & 13447/2021; dated 28.7.2022. W.A.(MD) No.260 of 2013; dated 24.10.2016.

R. SURESH KUMAR, J.

AND C. SARAVANAN , J.

(drm) 18.09.2024