Dismissed

M/s. Firdouse International Trading Company v. The Additional Director General

Madras HC12 Jun 2023WP/16790/2023

Case brief

AI extract

What is this about?

The High Court dismissed the writ petition as withdrawn by the petitioner, granting liberty to approach the first appellate authority. The order also addressed a legal ground regarding the interplay between Sections 17(4) and 17(5) of the Customs Act, 1962, to be raised before the appellate authority.

What did the court decide?

Writ Petition dismissed as withdrawn with liberty to approach the first appellate authority within three weeks.

M/s. Firdouse International Trading Company Vs The… — Customs and Excise | Madras HC (2023)

¶1

W.P.No.16790 of 2023

¶2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶3

Dated: 12.06.2023

¶4

CORAM

¶5

THE HONOURABLE DR. JUSTICE ANITA SUMANTH

¶6

W.P.No.16790 of 2023 and WMP Nos.16063 and 16064 of 2023

¶7

M/s.Firdouse International Trading Company, represented by its Authorized Signatory, Mohammed Shabeer

¶8

... Petitioner

¶9

¶10

The Additional Director General Directorate of Revenue Intelligence, 27, G.N.Chetty Road, T.Nagar, Chennai – 600 017.

¶11

The Additional Commissioner of Customs O/o The Commissioner of Customs, Chennai – II (Imports), Custom House, No.60, Rajaji Salai, Chennai – 600 001.

¶12

... Respondents

¶13

PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records pertaining to the impugned order-in-original No.32/2023-Gr1 dated 28.03.2023 in F.No.CUS/APR/INV/11/2023-GR-1 issued by the 2^nd respondent and quash the same.

¶14

https://www.mhc.tn.gov.in/judis

¶15

W.P.No.16790 of 2023

¶16

For Petitioner : Mr.Hari Radhakrishnan For Respondents : Mr.V.Sundareswaran Senior Panel Counsel

¶17

O R D E R

¶18

After some hearing, learned counsel for the petitioner seeks permission to withdraw this Writ Petition with liberty to approach the first appellate authority

¶19

by way of statutory appeal. He has also made an endorsement to that effect.

¶20

Mr.V.Sundareswarn, learned Senior Panel Counsel, who accepts

¶21

notice for the respondents, expresses no objection for the liberty so sought and granted.

¶22

In light of the endorsement made, this Writ Petition is dismissed as withdrawn with liberty as above. Appeal, if any, filed within a period of three (3) weeks from today, shall be taken on file by the appellate authority without reference to limitation, but ensuring compliance with all other statutory conditions, if any, including pre-deposit.

¶23

The petitioner raises a legal ground in relation to the interplay between Section 17(4) and 17(5) of the Customs Act, 1962, whereas, the respondents point out that Section 17(4) contemplates an order of re-assessment, Section 17(5), an order of re-assessment on re-assessment and hence the question that would arise is the limitation that has been provided for in both cases. The

¶24

https://www.mhc.tn.gov.in/judis petitioner may, if it chooses, to raise this ground as well, as a legal ground for

¶25

W.P.No.16790 of 2023

¶26

adjudication by the first appellate authority. No costs. Connected Miscellaneous Petitions are closed.

¶27

12.06.2023

¶28

Index : Yes / No Speaking/non-speaking Order Neutral citation:Yes/No sl

¶29

¶30

The Additional Director General

¶31

Directorate of Revenue Intelligence, 27, G.N.Chetty Road, T.Nagar,

¶32

Chennai – 600 017.

¶33

The Additional Commissioner of Customs

¶34

O/o The Commissioner of Customs,

¶35

Chennai – II (Imports), Custom House,

¶36

No.60, Rajaji Salai, Chennai – 600 001.

¶37

https://www.mhc.tn.gov.in/judis

¶38

W.P.No.16790 of 2023

¶39

Dr.ANITA SUMANTH,J.

¶40

¶41

W.P.No.16790 of 2023 and WMP Nos.16063 and 16064 of 2023

¶42

12.06.2023

¶43

https://www.mhc.tn.gov.in/judis

M/s. Firdouse International Trading Company v. The Additional Director General

Case brief

What is this about?

What did the court decide?

M/s. Firdouse International Trading Company v. The Additional Director General

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Bharat Heavy Electricals Ltd. Vs The Commissioner of central Excise

Erode Cloth Merchants Vs The State of Tamilnadu

M/s.Aadhi Enterprises Private Ltd. Vs Office of the Tax Recovery officer

A.Jayabharathi Vs Mr.S.Ramdass and 3 others

M/s. Sri Krishna Timbers Vs State Tax Officer (collection and arrear)

Sri Muthukumaraswamy Devasthanam Vs K.a.Vasu