M/s.Al Vakilu Agencies, Vs The Commissioner… — Writ and Judicial Review | Madras HC (2025)

M/s.Al Vakilu Agencies, Vs The Commissioner… — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

Permission to file an appeal before the appellate authority within four weeks, to be entertained without reference to limitation, subject to pre-deposit of 7½% of the disputed penalty amount; all defences of the petitioner left open; no costs; connected miscellaneous petition closed.

Issue for consideration

Whether the impugned Order-in-Original TUT-CUSTM-PRVADC-10/2025 dated 31.03.2025, levying a penalty of Rs.4 Lakhs on the petitioner, should be quashed as illegal. +1 more

Court's answer

The court expressly did not go into the merits of the matter; leaving open all the defences of the petitioner, the writ petition was disposed of accordingly, with no costs, and the connected miscellaneous petition was closed.

Ratio / Principle

Taking into account the special facts and circumstances of the case, the court permitted the petitioner to file an appeal before the appellate authority; if filed within four weeks from receipt of a copy of the order, the appeal shall be entertained without reference to limitation.

Key takeaways

The liberty to file the belated appeal is conditional on the petitioner pre-depositing 7½% of the disputed penalty amount; if the petitioner fails to file within the stipulated period, the benefit of the order will no longer be available.ratio¶30

Detailed headnote1 paragraphs

Madras High Court (Madurai Bench), G.R. Swaminathan, J. — Writ petition under Article 226 by M/s AL Vakilu Agencies seeking quashing of Order-in-Original TUT-CUSTM-PRVADC-10/2025 dated 31.03.2025 passed by the Additional Commissioner of Customs, Tuticorin (second respondent), which levied a penalty of Rs.4 Lakhs. Since the limitation period for appealing the order had already expired, the court, taking into account the special facts and circumstances, permitted the petitioner to file an appeal before the appellate authority within four weeks of receipt of a copy of the order, to be entertained without reference to limitation, subject to pre-deposit of 7½% of the disputed penalty amount; failure to file within that period forfeits the benefit. The court expressly did not go into the merits, left all defences of the petitioner open, disposed of the writ petition with no costs, and closed the connected miscellaneous petition.

1 W.P.(MD)NO.33846 OF 2025

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 25.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

W.P.(MD)No.33846 of 2025 AND W.M.P.(MD)No.26747 of 2025

M/s.AL.Vakilu Agencies, Rep. by Sheik Jabeer Ahamed, No.9A, 1^st Floor, Alanganathapuram 1^st Street, Krishnapuram Road, Tharanallur, Trichy – 620 008.

Permanent Address No.35A, Thanjavur Road, Poonthottam, Veeramangaram, Jinnathidal, Trichy – 620 008.

... Petitioner

Vs.

The Commissioner (Customs(Appeal)), No.1, Williams Road, Cantonment, Trichy – 620 001.

The Additional Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin – 628 004.

The Senior Intelligence Officer, Directorate of Revenue Intelligence, Tuticorin Regional Unit,

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2 W.P.(MD)NO.33846 OF 2025

No.22/14, Celin Garden, Roche Colony, South Beach Road, Tuticorin – 628 001.

The Joint Director, Directorate of Revenue Intelligence, Chennai Zonal Unit, Chennai.

... Respondents

Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the second respondent in Order-in-Original TUT-CUSTM-PRVADC-10/2025 dated 31.03.2025 and quash the same as illegal and consequently direct the respondents not to disturb the petitioner's peaceful small trade import and export business.

For Petitioner : Mr.S.Vikram For Respondents : Mr.R.Gowri Shankar

O R D E R

Heard both sides.

The petitioner has been levied with penalty to the tune of

Rs.4 Lakhs by the impugned order dated 31.03.2025. The order is

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3 W.P.(MD)NO.33846 OF 2025

appealable. The limitation period had already expired. However, taking into account the special facts and circumstances of this case, I permit the petitioner to file an appeal before the appellate authority. If the appeal is filed within a period of four weeks from the date of receipt of a copy of this order, it shall be entertained without reference to limitation. If the petitioner fails to do so, the benefit of this order will no longer be availed to him. The petitioner of course has to pre-deposit 7½% of the disputed penalty amount. I make it clear that I have not gone into the merits of the matter. Leaving open all the defences of the petitioner, this writ petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.

25.11.2025

NCS : Yes / No Index : Yes / No Internet : Yes/ No PMU

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4 W.P.(MD)NO.33846 OF 2025

G.R.SWAMINATHAN,J.

PMU

To:

The Commissioner (Customs(Appeal)), No.1, Williams Road, Cantonment, Trichy – 620 001.

The Additional Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin – 628 004.

The Senior Intelligence Officer, Directorate of Revenue Intelligence, Tuticorin Regional Unit, No.22/14, Celin Garden, Roche Colony, South Beach Road, Tuticorin – 628 001.

The Joint Director, Directorate of Revenue Intelligence, Chennai Zonal Unit, Chennai.

W.P.(MD)No.33846 of 2025

25.11.2025

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