Advocates:
['M/S V BHARATHIDASAN', '', 'S YASHWANTH', 'FOR APPELLANT', 'M/S S RAMESH KUMAR', '', 'M VEERAANTHIRAN', 'P PRASAD', 'FOR R']

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 27-04-2009

CORAM:

THE HONOURABLE MRS. JUSTICE PRABHA SRIDEVAN

AND

THE HONOURABLE MR. JUSTICE M.SATHYANARAYANAN

C.M.A.No.2040 of 2007

Commissioner of Customs(Air)

Custom House

No.60, Rajaji Salai

Chennai – 1

… Appellant

Vs.

1.

Samynathan Murugesan

2.

Customs, Excise and Service Tax Appellate Tribunal

South Zonal Bench at Chennai

Shastri Bhawan Annexe, 1^st Floor

26, Haddows Road

Chennai – 600 006

… Respondents

Civil Miscellaneous Appeal against the final order No.1038 of 2006

dated 09-11-2006 on the file of Customs, Excise and Service Tax

Appellate Tribunal, Chennai.

For appellant

:: Mr. S. Yashwanth, SCGSC

For respondents :: Mr. A. Thiagarajan, SC

for Mr. S. Ramesh Kumar for R1

JUDGMENT

(Judgment of the Court was delivered by Prabha Sridevan,J.)

The substantial question of law raised in this civil

miscellaneous appeal are as follows:

“Whether in the facts and circumstances of the case,

the Tribunal was right in remanding the matter with a

direction to the Commissioner to invoke the power under

Section 125 of the Customs Act for redemption of the goods

on payment of fine?”

2.

The facts