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Madras High CourtCMA/3532/2014closed

Shri Haji Sumer v. The Commissiner Of Customs

2025-12-03Honourable Dr.Justice Anita Sumanth,Honourable Mr.Justice Mummineni Sudheer Kumar4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.12.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR and M.P.Nos. 1 & 1 of 2014 Shri Haju Sumer, Partner M/s. Diamond Traders, Old No.40, New No.81, Acharappan Street,Chennai - 600 001.

..

Appellant in CMA No. 3532/2014 M/s. Diamond Traders, Old No.40, New No.81, Acharappan Street,Chennai - 600 001.

Rep. By its Patner Shri Haji Sumer .. Appellant in CMA Nos. 3533 & 3534/2014 vs 1.The Commissioner of Customs (Seaport-Export), Customs House, No.60, Rajaji Salai, Chennai - 600 001.

2.Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan, No.26, Haddows Road, Chennai - 600 006.

.. Respondents in all appeals 1/4

Prayer in C.M.A.No. 3532 of 2014 : Appeal filed under Section 130 of the Customs Act against Misc.Order No.41491/2014 in C.Stay.40645/2013, in Appeal No. C/40936/2013-DB dated 03.09.2014 pending on the file of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

Prayer in C.M.A.No. 3533 of 2014 : Appeal filed under Section 130 of the Customs Act against Misc.Order No.41492/2014 in C.Stay.40646/2013, in Appeal No. C/40937/2013-DB dated 03.09.2014 pending on the file of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

Prayer in C.M.A.No. 3534 of 2014 : Appeal filed under Section 130 of the Customs Act against Misc.Order No.41906/2014 in C/Misc/42464/2014, in Appeal No. C/40937/2013-DB dated 11.11.2014 pending on the file of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

For Appellant :

Mr.B.Satish Sundar (in all appeals) For Respondents :

Ms.S.Lydia Steffi for Mr.Rajnish Pathiyil Senior Standing Counsel for R1 R2 - Tribunal (in all appeals) COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) C.M.A.Nos. 3533 & 3534 of 2014, which are connected to C.M.A.No. 3532 of 2014, are directed to be listed under a special list today and are so listed.

2. A common order is passed in respect of all three Civil Miscellaneous Appeals as the same issue arises for determination in all 2/4

the appeals relating to a challenge to an order of pre-deposit pending appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). These appeals are infructuous as on date as, pending the present Civil Miscellaneous Appeals, the appeals have been disposed of by the CESTAT in favour of the appellant.

3. Mr.Satish Sundar would also confirm that refunds have been obtained pursuant to the order in favour of the assessee/appellant.

4. Recording the aforesaid, these Civil Miscellaneous Appeals are closed as infructuous. No costs. Connected miscellaneous petitions are closed.

[A.S.M, J.] [M.S.K, J.] 03.12.2025 ssm To 1.The Commissioner of Customs (Seaport-Export), Customs House, No.60, Rajaji Salai, Chennai - 600 001.

2.The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan, No.26, Haddows Road, Chennai - 600 006.

3/4

DR. ANITA SUMANTH,J.

and MUMMINENI SUDHEER KUMAR,J.

ssm 03.12.2025 4/4