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CESTAT Chennai : Kwality Impex Versus Commissioner of Customs, Chennai : 16th March, 2017


Application No.C/COD/40079/2017 &
Appeal No. C/40229/2017
[Arising out of Order-in-Original No.45838/2016 dt. 21.03.2016 passed by the Commissioner of Customs, Chennai-II]

Kwality Impex


Commissioner of Customs, Chennai

Shri G. Vijayabalan, Advocate For the Appellant
Shri R. Subramaniyan, AC (AR) For the Respondent

Honble Shri D.N. Panda, Judicial Member
Honble Shri Madhu Mohan Damodhar, Technical Member

Date of Hearing / decision : 16.03.2017

FINAL ORDER No.40495/2017

Per D.N. Panda

Appellant without seeking legal remedy before Tribunal had approached the Hon'ble High Court of Madras in W.P.No.21753 of 2006. But that was dismissed on the ground that appeal remedy is available before Tribunal against the order impugned on the dispute. Being aggrieved by the order passed in the writ petition, appellant was in Writ Appeal No.1172 of 2016 before the Division Bench of the Madras High Court.

2. In appeal, the order passed by learned single Judge was confirmed holding that appellant should approach the Tribunal within 30 days of receipt of copy of the order. The present appeal has been filed beyond the directed period. Therefore, MA (COD) is not entertainable for which both MA (COD) and the appeal stand dismissed.

(Dictated and pronounced in open court)

(Madhu Mohan Damodhar)             (D.N. Panda)
Technical Member                 Judicial Member


Additional Info

  • Date Range: Thursday, 16 March 2017
  • Court/Authority: CESTAT
  • Tax Type: Customs duty
  • Petitioner/Appellant: Kwality Impex Versus Commissioner of Customs, Chennai
  • Respondent: Kwality Impex Versus Commissioner of Customs, Chennai
  • Appl no. or Appl year: Application No.C/COD/40079/2017 & Appeal No. C/40229/2017
  • Supreme Court Location: Delhi
  • CESTAT Location: Chennai
  • AAR Location: Delhi
  • Authority: Supreme Court

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