Sri Sai Corporation vs Tuticorin

IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL, CHENNAI

Customs Appeal No. 83 of 2011

(Arising out of Order-in-Appeal No. 68/2010 dated 15.12.2010 passed by the
Commissioner of Customs & Central Excise (Appeals), Trichy)

M/s. Sri Sai Corporation, Appellant
At Post Kogoan, Shree Konda Taluka,
Ahmednagar, Maharashtra - 413728.

Vs.

Commissioner of Customs Respondent
Custom House, New Harbour Estate
Tuticorin- 628 004.

APPEARANCE:

Ms. R.S. Swetha, Advocate for the Appellant
Shri N. Mohan, Authorised Representative for the Respondent

CORAM

Hon’ble Shri M. Ajit Kumar, Member (Technical)
Hon’ble Shri Ajayan T.V., Member (Judicial)

FINAL ORDER NO. 41158/2026

Date of Hearing: 29.10.2026
Date of Decision: 29.10.2026

Per M. Ajit Kumar,

This appeal came up for hearing as an outcome of the order
passed by the Hon'ble High Court in CMA (MD) No. 1724 of 2024 dated
03.01.2025.
2. The Ld. Counsel Ms. Swetha R.S. stated that the matter pertains
to the Final Order Nos. 43147 to 43157/2017 dated 18.12.2017 passed
by a Coordinate Bench of this Tribunal remanding the appeal filed
against Order-in-Appeal No. 68/2010 dated 15.12.2010 in the light of
the decision of the Hon'ble High Court of Delhi in the case of Mangli
Impex Vs. Commissioner of Customs reported in 2016 (335) ELT

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605 (Del.). Aggrieved by the order, Revenue had taken it up in appeal
before the Hon'ble High Court of Madras.
3. The Hon'ble High Court was pleased to dispose of the appeal by
way of remand, in their (M/s. Sri Sai Corporation) case, with the
following observations:-
“Heard the learned Standing Counsel appearing for the
appellant.

2. It is not in dispute that the issue raised in this civil
miscellaneous appeal is squarely covered by the decision of
the Hon'ble Supreme Court reported in (2024) 24 Centax
117 (S.C.) (Commissioner of Customs Vs. M/s.Canon
India Private Limited) .

3. Respectfully applying the said decision, we set aside
the impugned order passed by CESTAT Chennai. The matter
is remitted to the file of the CESTAT. Chennai for passing
orders on merits and in accordance with law.

4. This Civil Miscellaneous Appeal is allowed on these
terms. There shall be no order as to costs. Consequently,
connected miscellaneous petition is closed.”

4. However, the Ld. Counsel stated that in the case of a co-noticee
M/s. Jitendra N Kamdar in CMA (MD) SR No. 44151 of 2018 vide order
dated 10.2.2025, the Hon'ble High Court decided as follows:-
“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.

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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
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 petition is dismissed as
withdrawn. Consequently, connected civil miscellaneous
appeal is also dismissed as withdrawn at SR stage itself. No
costs.”
(emphasis added)

5. The Ld. Counsel stated that Revenue having withdrawn the
appeal pertaining to Jitendra N Kamdar so as to proceed with the
adjudication, this matter may also be remitted to the Original Authority
so that the matter could be heard and disposed of together.
6. To a specific query from the Bench the Ld. Counsel stated that
she is not aware of the present situation relating to other three co-
noticees.
7. The Ld. AR has no objection to the remand. He too was unable
to enlighten us about the present position relating to the remaining
three co-noticees.
Discussion
8. We have considered the submissions and examined the facts of
the case. We find that the impugned Order has been set aside by the
Hon’ble High Court in the case of the Appellants. We further note that,
in the case of a co-noticee, namely, M/s. Jitendra N. Kamdar, the
Department has withdrawn its appeal before the Hon’ble High Court
with a view to proceeding with the adjudication, and accordingly the
Hon’ble High Court has dismissed the said appeal as withdrawn. In
view of the aforesaid developments, we are of the considered view that
it would not be appropriate to examine the issues involved in the

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present appeal independently at this stage. Accordingly, in the interest
of justice and for the sake of consistency in the proceedings concerning
the co-noticees, we deem it appropriate to remand the matter to the
Ld. Adjudicating Authority for fresh consideration. The Registry shall
verify and place before the regular Bench appeals, if any, pending
before this Tribunal by the co-noticees, for disposal suitably.
9. Accordingly, we remand the matter to the Ld. Original Authority
for fresh adjudication on merits and in accordance with law, leaving all
issues open for consideration. The Ld. Adjudicating Authority shall also
ascertain the outcome of the Department’s appeals pertaining to the
other three co-noticees and take the same into consideration, as may
be warranted, while adjudicating the matter afresh. The appeal is,
accordingly, allowed by way of remand in the above terms. The appeal
stands disposed of accordingly.
(Order dictated and pronounced in open court)




( AJAYAN T.V. ) ( M. AJIT KUMAR )
Member (Judicial) Member (Technical)


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