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IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.ANAND VENKATESH, K.K.RAMAKRISHNAN, JJ
M/s.Seaswan Shipping & Logistics – Appellant
Versus
The Commissioner of Customs Tuticorin – Respondent
| Table of Content |
|---|
| 1. background of the case and involved parties' actions. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7) |
| 2. court analysis on jurisdiction and mens rea required. (Para 9 , 11 , 18 , 19 , 21 , 22) |
| 3. arguments regarding jurisdiction and classification errors. (Para 10 , 12 , 13 , 14 , 15 , 16 , 17) |
| 4. importance of dgft authority in meis matters. (Para 20) |
| 5. final order set aside; appeal allowed. (Para 23) |
JUDGMENT :
N. ANAND VENKATESH, J.
1. This Civil Miscellaneous Appeal has been filed under Section 130 of the Customs Act against the final order passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai in Final order No No.FO/A/40008/2024-CU(SM) dated 03.01.2024 in Appeal C/40255/2025.
2. The appellant is a licensed Customs Broker under the Customs Brokers Licensing Regulations 2018. They are authorised to do business at Chennai and Tuticorin. The appellant filed shipping bills for the export of safety matches for about 17 exporters during the period from 2017 to 2019, which included one of the exporter named M/s. Shivam Exports. The exported goods is covered by such shipping bills were machine made safety matches which were classified under CTSH36050090 for a F
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