2025:MHC:2806 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.12.2025 CORAM :

THE HONOURABLE DR.JUSTICEANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR C.M.A.No. 1069 of 2018 M/s. Walchand Nagar Industries Ltd., Walchand House, 15/1/B-2, G.A.Kulkarni Path, Kothrud, Pune – 411 038.

.. Appellant vs The Commissioner of Customs (Sea Port Import, Chennai), Customs House, New No.6, Rajaji Salai, Chennai – 600 001.

.. Respondent Prayer : Appeal filed under Section 130 of the Customs Act, 1962 against the Final Order No.40239/208 dated 30.01.2018 in Appeal No.C/62/2009-DB passed by the Customs, Excise and Service Tax Appellate Tribunal.

For Appellant : Mr.Krishna Srinivasan, Senior Counsel for M/s.S.Ramasubramaniam and Asso.

For Respondent : Mr.K.Mohana Murali Senior Standing Counsel JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J)

The appellant is the assessee and has filed this Civil Miscellaneous Appeal challenging order dated 30.01.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (in short, ‘CESTAT/Tribunal’).

2. The appeal has been admitted on 24.03.2021 on the following substantial questions of law:-

“i. Whether the respondent/Department can invoke the