Disposed

M/s. Elexa Intermediate chemical Co., v. The Commissioner of customs ( Sez)

Madras HC6 Mar 2023WP/5414/2023

Case brief

AI extract

What is this about?

Petitioner sought writ of mandamus under Article 226 directing respondents to order destruction of imported cargo and suo-moto action with GST/Income Tax authorities. Court held prayers regarding tax authorities unviable as representation pending, but issued mandamus directing Specified Officer to consider petitioner's representation after hearing.

What did the court decide?

Mandamus issued to Specified Officer Assistant Commissioner of Customs to consider the representation dated 14.02.2023 after hearing the petitioner within eight weeks. Prayer for tax authorities direc

M/s. Elexa Intermediate chemical Co., Vs The… — Company and Corporate | Madras HC (2023)

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W.P.No.5414 of 2023

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 06.03.2023

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CORAM :

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The HONOURABLE DR.JUSTICE ANITA SUMANTH

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W.P.No.5414 of 2023

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M/s. Elexa Intermediate Chemical Co. No. 91 GNT Road Madhavaram Chennai 600 110

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Rep. by its proprietor R.Srinivasan

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.. Petitioner

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1.The Commissioner of Customs ( SEZ), Chennai VII Commissionerate Customs House,Meenambakkam, Chennai 600 027

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2.The Addl. Commissioner of Customs (SEZ) Chennai VII Commissionerate Customs House,Meenambakkam, Chennai 600 027.

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3.The Deputy Commissioner of Customs (SEZ) Chennai VII Commissionerate, Customs House, Meenambakkam, Chennai 600 027

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4.The Specified Officer Asst. Commissioner of Customs, J Matadee, Chennai Free Trade Zone, Special Economic Zone, Kanchipuram 602 105.

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.. Respondents

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Petition filed under Article 226 of the Constitution of India praying to issue a writ of mandamus directing the respondents herein to order for destruction of cargo covered under the Warehouse Bill of Entry No. 2025332 dated 25.10.2022 the imported consignment of which is now stationed at the 4th Respondent office at J Matadee Chennai Free Trade Zone Special

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

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W.P.No.5414 of 2023

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Economic Zone, Kanchipuram 602 105 so as to account for the same with the GST and Income Tax Authorities and also for the purpose of applying and getting refund of tax from the said authorities by also considering the representation of the petitioner dated 14.02.2023.

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For Petitioner : Mr.S.Baskaran For Respondents : Mr.K.Mohana Murali Senior Panel Counsel ORDER

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Mr.K.Mohana Murali, learned Senior Panel Counsel, who accepts notice for all respondents.

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The prayer of the petitioner, an importer, is for a mandamus simpliciter directing the respondents to order destruction of cargo covered under the Warehouse Bill of Entry No. 2025332 dated 25.10.2022. The consignment imported is stated to be stationed in the premises of R4 i.e., at the Special Economic Zone, Kanchipuram.

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Certain other directions are also sought qua GST and Income-Tax Authorities, which this Court is not inclined to look into seeing as the representation seeking destruction is pending consideration of the respondents and it is hence appropriate that the same be considered in accordance with law.

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

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W.P.No.5414 of 2023

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Thus mandamus is issued to the Specified Officer, Assistant Commissioner of Customs / R4 to consider the representation dated 14.02.2023 after hearing the petitioner and in consultation with the Additional and the Deputy Commissioner of Customs / R2 and R3. Let an order be passed within a period of eight weeks from date of receipt of a copy of this order in accordance with law and in line with the principles of natural justice.

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This Writ petition stands disposed. No costs.

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06.03.2023

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Index:Yes/No Neutral Citation:Yes ssm

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1.The Commissioner of Customs ( SEZ), Chennai VII Commissionerate,Customs House,Meenambakkam, Chennai 600 027

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2.The Addl. Commissioner of Customs (SEZ) Chennai VII Commissionerate,Customs House,Meenambakkam, Chennai 600 027.

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3.The Deputy Commissioner of Customs (SEZ) Chennai VII Commissionerate, Customs House, Meenambakkam, Chennai 600 027

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4.The Specified Officer Asst. Commissioner of Customs, J Matadee, Chennai Free Trade Zone,Special Economic Zone, Kanchipuram 602 105.

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W.P.No.5414 of 2023

DR. ANITA SUMANTH,J.

ssm

W.P.No.5414 of 2023

06.03.2023

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

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M/s. Elexa Intermediate chemical Co., v. The Commissioner of customs ( Sez)

Case brief

What is this about?

What did the court decide?

M/s. Elexa Intermediate chemical Co., v. The Commissioner of customs ( Sez)

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

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