Case Note & Summary
The Commissioner of Customs, Tuticorin, filed two Civil Miscellaneous Appeals under Section 130 of the Customs Act, 1962, before the Madurai Bench of the Madras High Court, challenging a common final order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 28.03.2019. The respondents were importers/exporters, namely M/s.RC.Impex and M/s.Rehoboth Exports and Imports. At the hearing on 14.03.2025, the Senior Standing Counsel for Customs and CGST sought permission to withdraw both appeals and made the necessary endorsements. The Division Bench of Dr. Justice G. Jayachandran and Ms. Justice R. Poornima allowed the withdrawal. Consequently, the appeals were dismissed as withdrawn with no order as to costs, and the connected miscellaneous petitions were closed. The judgment did not involve any adjudication on the merits of the CESTAT order.
Headnote
A) Customs Law - Appeal to High Court - Withdrawal of Appeal - Customs Act, 1962, Section 130 - The Commissioner of Customs filed appeals against CESTAT orders but sought permission to withdraw them at the hearing - Court permitted the withdrawal and dismissed the appeals as withdrawn, closing connected miscellaneous petitions - Held that withdrawal is allowed without any order as to costs (Paras 1-2)
Issue of Consideration
C.M.A(MD)Nos.919 and 920 of 2019
Final Decision
Both Civil Miscellaneous Appeals dismissed as withdrawn. No costs. Connected Miscellaneous Petitions closed.
Law Points
- Appeals filed under Section 130 of Customs Act
- 1962 withdrawn
- dismissal as withdrawn
- no costs
