The High Court of Madras disposed of a writ petition and connected miscellaneous petitions filed under Article 226 of the Constitution of India against a Notice under Section 108 of the Customs Act, 1962, holding the cause of action vanished.
The writ petition was disposed of as infructuous; connected miscellaneous petitions were closed.
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 :01.07.2021
CORAM
THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.No.26272 of 2011 and MP.Nos.1 of 2011, 1 of 2012 & 2 of 2012
R.Sethuraman, Senior Vice President, Hyundai Motor India Limited, SIPCOT, Irungattukottai, Sriperumbudur, Kancheepuram – 602 117. ...Petitioner Vs. 1.The Secretary, Government of India, Department of Revenue, Ministry of Finance, North Block, New Delhi – 100 001. 2. The Additional Director General, Directorate of Revenue Intelligence, 25, Gopalakrishna (Iyer) Street, T.Nagar, Chennai – 600 017.
PRAYER : Writ Petition filed Under Article 226 of the Constitution of India to issue a writ of certiorari, calling for the records relating to the impugned Notice under Section 108 of Customs Act, 1962 in File No.VIII/26/328/2010 – DRI dated 24.08.2011 issued by the third respondent and quash the same.
For Petitioner : Mr.Derrick Sam For M/s.IFN Associates For Respondents : Mr.A.P.Srinivas Senior Standing Counsel (Income Tax)
O R D E R
The learned counsel appearing on behalf of the writ petitioner made a submission that the cause aroused for the purpose of filing of this writ petition became vanished. Thus, no further adjudication needs to be entertained in respect of the grounds raised in this writ petition.
Sd/-
Assistant Registrar(CS-VII)
//True Copy//
Sub Assistant Registrar
Pns
To
W.P.No.26272 of 2011
JPL(CO) RGA(03/08/2021)
2 provisions across 2 enactments
R.Sethuraman
The Secretary, Government of India, Department of Revenue, Ministry of Finance
The Additional Director General, Directorate of Revenue Intelligence
The Assistant Director, Directorate of Revenue Intelligence
The Joint Secretary, Ministry of Finance, Revision Application Unit
S.M.Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
