M/S.Paarth Trading Co. v. The Commissioner Of Customs

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 29.09.2022

CORAM

THE HON'BLE MRS JUSTICE J. NISHA BANU AND THE HON'BLE MR JUSTICE N. ANAND VENKATESH M/s.Paarth Trading Co., 302, Rajani Park, A Wing, S.V.Road, Bhayander (East), Thane 4004405, Maharashtra, Represented by its Proprietor, Mr.Anil Tiwari.

... Appellant / Petitioner in both Appeals /Vs./ The Commissioner of Customs, Customs House, Tuticorin - 628 004.

... Respondent / Respondent in both Appeals PRAYER in CMA(MD)No.674 of 2017:

Appeal - filed under Section 130 of the Customs Act, 1962, to set aside the final order No.41730-41731 / 2015 dated 23.12.2015 passed by the learned CESTAT, Chennai, to the extent it confirmed the allegation of under valuation and imposed redemption fine of Rs.10 Lakhs on the appellant.

PRAYER in CMA(MD)No.674 of 2017:

Appeal - filed under Section 130 of the Customs Act, 1962, to set aside the final order No.41730-41731 / 2015 dated 23.12.2015 passed by the learned CESTAT, Chennai, to the extent it confirmed the allegation of under valuation and imposed penalty of Rs.5 Lakhs on the appellant.

For Appellant : No appearance (in both Appeals) For Respondents : Mr.Nandakumar for Mr.B.Vijay Karthikeyan (in both Appeals) COMMON JUDGMENT J. NISHA BANU,J.

and N. ANAND VENKATESH,J.

When the matter came up for hearing on 15.09.2022, there was no representation on the side of the appellant and hence this Court posted this case under the caption 'for dismissal' today. Even today, there is no representation on the side of the appellant.

2. In view of the above, this Civil Miscellaneous Appeals are dismissed for non-prosecution. No costs.

(J.N.B.,J.) (N.A.V.,J.) 29.09.2022 Index : Yes/No Internet : Yes sm To:

1.The CESTAT, Chennai.

2.VR Section, Madurai Bench of Madras High Court, Madurai.

J. NISHA BANU,J.

and N. ANAND VENKATESH,J.

sm Common Judgment made in Dated 29.09.2022