Writ Appeal dismissed due to a subsequent Supreme Court decision rendering the matter unnecessary for further adjudication. Connected miscellaneous petitions closed.
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W.A.(MD)No.81 of 2019
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 15.12.2025
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
AND
THE HONOURABLE MRS.JUSTICE R.KALAIMATHI
W.A(MD)No.81 of 2019
and
C.M.P(MD)Nos.447 & 448 of 2019
M/s.Vedanta Limited, Having officer at SIPCOT Industrial Complex, Madurai Bye pass Road TV Puram, Tuticorin – 628 002, Represented by its Authorized signatory, J.Janakiram.
... Appellant / Petitioner Vs.
1.Union of India, Through Secretary, Ministry of Finance (Department of Revenue), No.137, North Block, New Delhi – 110 001.
2.The Directorate General of Foreign Trade, Through the Director General of Foreign Trade, North Block, New Delhi – 110 001.
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W.A.(MD)No.81 of 2019
3.The Department of Revenue Intelligence, Through the Deputy Director, Kolkata Zonal Unit, Ho-Chi-Minh Sarani, Kolkatta – 700001.
4.The Central Board of Indirect Taxes and Customs, Through Chairman, North Block, New Delhi – 110001. ... Respondents / Respondents
Prayer: Writ Appeal filed under Clause 15 of Letters Patent to set aside the order dated 29.10.2018 made in W.P(MD)No.18437 of 2018 and consequently allow the writ petition.
For Appellant : Mr.Raguvaran Gopalan
For Respondents : Mr.P.Subbiah
Central Government Senior Panel Counsel for R.1 & R.2
Mr.N.Dilip Kumar for R.3
JUDGMENT
(Judgment of the Court was made by G.R.Swaminathan J.)
In view of the decision of the Hon'ble Supreme Court reported in
(2023) 9 SCC 244 (Union of India Vs Cosmo Films Limited) , nothing
survives for further adjudication.
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W.A.(MD)No.81 of 2019
2.This Writ Appeal stands dismissed. No costs. Consequently,
connected miscellaneous petitions are closed.
[G.R.S., J.] [R.K.M, J.] 15.12.2025
NCC : Yes / No Index : Yes / No Internet : Yes/ No MGA
To
1.The Secretary, Union of India, Ministry of Finance (Department of Revenue), No.137, North Block, New Delhi – 110 001.
2.The the Director General of Foreign Trade, Directorate General of Foreign Trade, North Block, New Delhi – 110 001.
3.The Deputy Director, Department of Revenue Intelligence, Kolkata Zonal Unit, Ho-Chi-Minh Sarani, Kolkatta – 700001.
4.The Central Board of Indirect Taxes and Customs, Through Chairman, North Block, New Delhi – 110001.
W.A.(MD)No.81 of 2019
G.R.SWAMINATHAN,J.
AND R.KALAIMATHI, J. MGA
W.A(MD)No.81 of 2019
15.12.2025
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Colour shows how this judgement treated each authority
Union of India Vs Cosmo Films LimitedFollowed¶27
_(2023) 9 SCC 244 (Union of India Vs Cosmo Films Limited)_ · Who else cites this
M/s. Vedanta Limited
Union of India
Directorate General of Foreign Trade
Department of Revenue Intelligence
Central Board of Indirect Taxes and Customs
G.R.Swaminathan
R.Kalaimathi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
