# M/S SANTEL COMMUNICATIONS PVT vs THE CUSTOMS EXCISE AND SERVICE

Court: madras High Court
Date: 2026-07-15
Petitioner: M/S SANTEL COMMUNICATIONS PVT
Respondent: THE CUSTOMS EXCISE AND SERVICE

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1350306)

## Judgment text (excerpt)

CMA Nos. 2381, 2382 & 2383 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS RESERVED ON 22.06.2026 DELIVERED ON: 15.07.2026 CORAM THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MRS.JUSTICE N. MALA CMA Nos. 2381, 2382 and 2383 of 2016 and CMP Nos. 16593, 16594 and 16595 of 2016 M/s. Santel Communications Pvt. Ltd., No.268, Old Mahabalipuram Road, Sholinganallur, Chennai 600 119. ..Appellant(s) Vs 1. The Customs, Excise and Service Tax Appellate Tribunal, Haddows Road, Shastri Bhawan Annexe 1st Floor, Chennai 600 006. 2. The Commissioner of Central Excise, Chennai IV Commissionerate, Chennai. ..Respondent(s) CMA No. 2382 of 2016 A.Nagarajan Director, M/s.Santel Communications Pvt. Ltd., No.268, Old Mahabalipuram Road, Sholinganallur, Chennai- 600 119. ..Appellant(s) Vs 1. The Customs, Excise and Service Tax Appellate Tribunal, Haddows Road, Shastri Bhavan Annexe 1st Floor, Chennai- 600 006. 2. The Commissioner of Central Excise, Chennai IV Commissionerate, Chennai. __________ Page1 of 17 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/07/2026 06:24:14 pm ) CMA Nos. 2381, 2382 & 2383 of 2016 ..Respondent(s) CMA No. 2383 of 2016 S.Muralidharan Financial Advisor, M/s.Santel C

https://niyam.ai/judgements/high-court/2026/july/m-s-santel-communications-pvt-vs-the-customs-excise-and-service