The petitioner challenged a summons under the Customs Act. Though no advocate appeared for the petitioner, the writ petition was closed based on respondent counsel's submission that the investigation was completed and files transferred to Chennai.
The writ petition and connected miscellaneous petition were closed. No costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.12.2021
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
WP.NO.14784 OF 2019 AND WMP.NO.14763 OF 2019 [VIDEO CONFERENCING]
M/s.Royal Meridian Impex India Pvt Ltd., Rep by its Managing Director Shri M.Arul Kumaran, MD Old No.4, New No.100, 2nd Floor, South West Boag Road T.Nagar, Chennai – 600 017.
...Petitioner
-Vs.-
...Respondents
Prayer :-
Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records of the 1st Respondent in Ref.F.No.DRI/IZU/ILT-26/2018-19, dated 09.05.2019 and quash the same.
For Petitioner : No Appearance For Respondents : Mr.V.Sundareswaran, Senior Standing Counsel, for R1 to R3
ORDER
When the matter came up for hearing on 06.12.2021, this Court passed the following order:
“The petitioner has challenged the impugned summons issued by the first respondent represented by the second respondent, Indore Zonal Unit under Section 108 of the Customs Act, 1962.
2.There is no representation on behalf of the petitioner today i.e. 06.12.2021. On the previous occasions i.e. on 22.04.2021 & on 19.11.2021 also there was no representation on behalf of the petitioner. It appears that the petitioner is not interested in pursuing this case.
List the case under the caption “for dismissal”, on 13.12.2021.”
2.Though this case is listed today under the caption "for dismissal", this Writ Petition is disposed based on the submissions made by the learned Senior Standing counsel appearing on behalf of the respondents that the investigation has been completed by the respondents and that the files have been transferred to the First and Second respondents counterpart in Chennai viz., GST Commissioner (South).
3.Recording the submission made by the learned Senior Standing Counsel for the respondents, this Writ Petition is closed. Consequently, connected miscellaneous petition is also closed. No costs.
Sd/-
Assistant Registrar(CS-III)
//True Copy//
Sub Assistant Registrar
pgp
To
W.P.No.14784 of 2019
AD(CO) RLP(05/01/2022)
1 issue framed by the court
Whether the writ petition challenging Customs summons should be dismissed due to non-appearance of the petitioner or disposed of based on completion of investigation.
1 provisions across 1 enactments
M/s.Royal Meridian Impex India Pvt Ltd.
The Government of India Ministry of Finance (Department of Revenue) Directorate of Revenue Intelligence Indore Zonal Unit
The Senior Intelligence Officer Directorate of Revenue Intelligence Indore
The Director of Revenue Intelligence G.N.Chetty Road T.Nagar, Chennai
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
