Writ petition challenging customs re-assessment dismissed as standing closed after respondent fixed hearing date, with no substantive order passed.
The writ petition seeking quashing of re-assessment and direction for re-classification of goods was closed as the court recorded that a personal hearing date had been fixed by the respondent. No adjudication was made in the interim.
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 : 20.12.2021
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.16968 of 2021 and W.M.P.No.17967 of 2021
(Through Video Conferencing)
M/s. Rahul Indistrial Enterprises Private Limited, Represented by its Director, Mr. Rahul Sarda, Door No.38, HS Arcade,
Singanna Chetty Street, 2nd Floor, Chintadripet, Chennai - 600 002. ...Petitioner
Vs
The Deputy Commissioner of Customs (Group-I), Customs House, 60, Rajaji Salai, Chennai - 600 001.
... Respondent
Prayer Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus calling for the recorders pertaining to the impugned re-assessment made in Bill of Entry No.3753717 dated 29.04.2021 and quash the same and consequently direct the Respondent to re-classify the goods under Custom Tariff Heading 1211 9029 and extend the benefit of Notification No.96/2008-Cus dated 13.08.2008.
For Petitioner : Mr.Hari Radhakrishnan
For Respondent : Mr.Rajendran Raghavan Senior Standing Counsel
ORDER
Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent.
Sd/-
Assistant Registrar(CS VII)
//True Copy//
Sub Assistant Registrar
rgm
To
The Deputy Commissioner of Customs (Group-I), Customs House, 60, Rajaji Salai, Chennai - 600 001.
W.P.No.16968 of 2021 and W.M.P.No.17967 of 2021
KSM[co] NSK 06/01/2022
M/s. Rahul Indistrial Enterprises Private Limited
The Deputy Commissioner of Customs (Group-I)
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
