The Commissioner Of Customs, v. M/S. Shahnaz Commodities International Pvt. Ltd.,

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Civil Appellate Jurisdiction ) Friday, the Twenty Ninth day of September Two Thousand and Twenty Three PRESENT The Hon`ble Dr.Justice ANITA SUMANTH and The Hon`ble Mr.Justice R.VIJAYAKUMAR in C.M.A.(MD)No.SR10275 of 2023 THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, NEW HARBOUR ESTATE, TUTICORIN-628 004.

... PETITIONER/APPELLANT Vs M/S. SHAHNAZ COMMODITIES INTERNATIONAL PVT. LTD., 715, 7TH STREET, SPENCER PLAZA SUITE 652, MOUNT ROAD, CHENNAI- 600 002.

... RESPONDENT/RESPONDENT Civil Miscellaneous petition filed praying that in the circumstances stated therein and in the affidavit filed therewith the High Court may be pleased to condone the delay in representation of 186 days in the Civil Miscellaneous Appeal (MD)Sr.No.10275 of 2023.

PRAYER in C.M.A.(MD)No.SR10275 of 2023:

To allow the appeal and set aside the order passed by the learned Customs authority for Advance Ruling in CAAR/Mum/ARC/44, 45 & 46/2022 dated 07.12.2022.

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ORDER : This Civil Miscellaneous petition coming up for orders on this day, upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of Mr.ANBARASAN, Advocate for M/S.N.DILIP KUMAR, Advocate for the petitioner, the Court made the following order:- (Order of the Court was made by DR.ANITA SUMANTH, J.) Upon remittance of Rs.2,000/- (Rupees Two Thousand only) to the credit of 'High Court Legal Aid Services Committee' by the petitioner within a period of two weeks from today, the delay of 186 days in representation is condoned, as we are not fully persuaded by the reasons set out in para 12 of the affidavit.

2. List for Admission in due course.

sd/- 29/09/2023 / TRUE COPY / /10/2023 Sub-Assistant Registrar (C.S. ) Madurai Bench of Madras High Court, Madurai - 625 023.

SM TO THE CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI.

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THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, NEW HARBOUR ESTATE, TUTICORIN-628 004.

COPY TO:

THE REGISTRAR(JUDICIAL), MADURAI BENCH OF MADRAS HIGH COURT, MADURAI.

THE SECTION OFFICER, JUDICIAL SECTION, MADURAI BENCH OF MADRAS HIGH COURT, MADURAI.

THE OFFICER INCHARGE, HIGH COURT LEGAL SERVICES COMMITTEE, MADURAI BENCH OF MADRAS HIGH COURT, MADURAI.

ORDER

IN in C.M.A.(MD)No.SR10275 of 2023 Date :29/09/2023 SS/DD/03/10/2023/3P/6C Madurai Bench of Madras High Court is issuing certified copies in this format from 17/07/2023 3/3