The Commissioner Of Customs v. Pathi Prints
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 10.02.2025
CORAM:
THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN THE HONOURABLE MS.JUSTICE R.POORNIMA C.M.P.(MD)No.18786 of 2024 in C.M.A.(MD)No.SR17945 of 2019 The Commissioner of Customs, Customs House, New Harbour Estate, Tuticorin - 628 004.
... Petitioner -VsPathi Prints, No.48/1, Madiwala Post, Kudlu, Hosur Road, Bangalore - 560 068.
... Respondent PRAYER in C.M.P.(MD)No.18786 of 2024 : Petition filed under Section 5 of the Limitation Act, to condone the delay of 402 days in filing the civil miscellaneous appeal in CMA(MD)No.SR17945 of 2019.
PRAYER in C.M.A.(MD)No.SR17945 of 2019 : Appeal filed under Section 130 of the Customs Act, 1962, to allow the appeal and set aside the Final Order No. 43195 of 2017 dated 19.12.2017 passed by the CESTAT. 1/5
For Petitioner : Mr.N.Dilipkumar Senior Standing Counsel
ORDER
DR.G.JAYACHANDRAN, J.
R.POORNIMA , J.
For the alleged evasion of duty by undervaluation, the Director of Revenue Intelligence has issued a show cause notice to the respondent on 22.11.2004. Pursuant to that, the Commissioner of Customs, Tuticorin, has passed the order in original on 27.01.2011. Subsequently, the Commissioner of Customs & Central Excise (Appeal), Tiruchirappalli, has passed the order in Appeal No. 142/2011, dated 27.01.2011. The said order in Appeal No.142/2011 is the subject matter before the CESTAT.
of Hon'ble Supreme Court decision in the case of Mangli Impex and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained."
Being aggrieved by the same, the present Civil Miscellaneous Appeal was laid before this Court with delay of 402 days.
2. When the matter is taken up for hearing for consideration by this Court today, it is brought to the notice of this Court by the learned standing counsel representing the Customs Department that the Hon'ble Supreme Court has disposed of Mangli Impex case holding the officials of DRI are competent to issue show cause notice under the Customs Act, 1962, and also permitted the Department to adjudicate the issue on merits. Therefore, the learned standing counsel appearing for the Customs Department informs this Court that he has been instructed by the Department to withdraw the appeal with liberty to proceed with adjudication on merits as directed by the Hon'ble Supreme Court in Review Application petition No.400/21 filed by the Commissioner of Customs vs. Canon India Private Limited (Mangli Impex Case). The communication from the Department dated 29.01.2025 is also placed before this Court for consideration. 3/5
3. In view of the above facts, the Customs Department is permitted to withdraw the appeal and proceed with the adjudication as per the Orders of the Hon'ble Supreme Court in Review Application petition No.400/21 filed by the Commissioner of Customs vs. Canon India Private Limited (Mangli Impex Case). Accordingly, this civil miscellaneous petition is dismissed as withdrawn. Consequently, connected civil miscellaneous appeal is also dismissed as withdrawn at SR stage itself. No costs.
[G.J., J.] & [R.P., J.] 10.02.2025 NCC : Yes / No Index : Yes / No Sm 4/5
DR.G.JAYACHANDRAN, J.
R.POORNIMA , J.
Sm Order made in C.M.P.(MD)No.18786 of 2024 in C.M.A.(MD)No.SR17945 of 2019 Dated:
10.02.2025 5/5