Commissioner Of Customs v. Vcr Timber Enterprises

CMP.No.1576 of 2024 in CMA.SR.No.133427 of 2023 R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

(Order of the Court was made by R.Mahadevan, J.) This petition is filed by the petitioner/appellant seeking to accept the cause title in the above appeal.

2. Heard Mr.H.Siddarth, learned counsel appearing for the petitioner/appellant, who submitted that the Customs Appeal No.40762 of 2013 before the CESTAT, Chennai, was filed in the name of the Commissioner of Customs (Exports), Customs House, No.60, Rajaji Salai, Chennai-600 001. While so, as per Public Notice 07/2022 dated 25.04.2022 issued by the Chief Commissioner of Customs, Chennai Customs Zone, the jurisdiction and functions of the Commissionerate operating in the Chennai Customs Zone were reorganized with immediate effect and that, the refund section for imports was brought under the exclusive purview of the Commissioner of Customs, Chennai - II (Import) Commissionerate. Therefore, on account of change in jurisdiction, the present petition came to be filed.

3. On the basis of the reasons stated in the affidavit filed in support of this petition and taking note of the submissions made by the learned counsel for the petitioner/appellant, this petition is ordered as prayed for. [R.M.D., J.] [M.S.Q., J.] av 01.02.2024 https://www.mhc.tn.gov.in/judis 1/2

R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

av CMP.No.1576 of 2024 in CMA.SR.No.133427 of 2023 01.02.2024 https://www.mhc.tn.gov.in/judis 2/2