The Commissioner Of Customs v. Customs, Excise And Service

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 26.02.2026

CORAM:

THE HONOURABLE MR JUSTICE G.K. ILANTHIRAIYAN AND THE HONOURABLE MS.JUSTICE R. POORNIMA and C.M.P(MD) Nos.5366 and 5367 of 2018 The Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin - 628 004.

... Appellant -vs1.Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan, 1st Floor, No.26, Haddows Road, Chennai - 600 006.

...1st Respondent in both cases 2.Shri Tarun Salot M/s.K.C.Exports, No.273, Purasaiwakkam High Road, 2nd Floor, Chennai - 7.

... 2nd Respondent in CMA(MD) No.438 of 2018

3.Nataraj International No.13, Amaratala Lane, Kolkata - 700 001 (West Bengal) ... 2nd Respondent in CMA(MD) No.439 of 2018 COMMON PRAYER: Appeals filed under Section 130(i) of the Customs Act, 1962, to consider the above appeals and set aside the impugned orders of the Tribunal in Final Orders No.42363 of 2017, dated 26.10.2017 and No.42366 of 2017, dated 23.10.2017 and remand/restore the appeals to the CESTAT for fresh consideration of the matter on merits once the case of Mangali Impex reaches finality. For Petitioner in both cases : No representation C O M M O N O R D E R (Order of the Court was made by G.K. ILANTHIRAIYAN,J.) On 25.02.2026, when the matters were taken up for hearing, there was no representation on behalf of the appellant. Today also, there is no representation for the appellant.

2.In view of the above, these Civil Miscellaneous Appeals are dismissed for default. No costs.

[G.K.I., J.] [R.P., J.] 26.02.2026 Indu NCC :Yes/No Index : Yes/No Internet: Yes/No To Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan, 1st Floor, No.26, Haddows Road, Chennai - 600 006.

G.K. ILANTHIRAIYAN,J.

AND R. POORNIMA,J.

Indu 26.02.2026