The Commissioner Of Customs v. Shiva Kumar
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.A.(MD)No.375 of 2024 and C.M.P.(MD)No.5046 of 2024 The Commissioner of Customs, Customs House, New Harbour Estate, Tuticorin - 628 004.
... Petitioner -VsShiva Kumar, Proprietor, M/s.SK Designs, 3/1, 2nd Floor, Nayandra Halli, Mysore Road (Opp. To Gopalan Arcade), Bangalore - 560 039,Karnataka.
... Respondent PRAYER : Appeal filed under Section 130 of the Customs Act, 1962, to allow the appeal and set aside the impugned common Final Order No.42516 - 42560 of 2017 dated 30.10.2017 by the CESTAT, Chennai. For Petitioner : Mr.N.Dilipkumar Senior Standing Counsel For Respondent : Mr.N.Viswanathan 1/5
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 13.12.2004. Pursuant to that, the Commissioner of Customs, Tuticorin, has passed the order in original on 26.04.2006. Subsequently, the Commissioner of Customs & Central Excise (Appeal), Tiruchirappalli, has passed the order in Appeal No.56/2006, dated 23.10.2006. The said order in Appeal No.56/2006 is the subject matter before the CESTAT.
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.
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. 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 3/5
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 appeal is dismissed as withdrawn. No costs. Consequently, connected miscellaneous petition is closed. [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.A.(MD)No.375 of 2024 Dated:
10.02.2025 5/5