M/s.K.T.v. Health Food Private Limited Vs The… — Writ and Judicial Review | Madras HC (2026)

M/s.K.T.v. Health Food Private Limited Vs The… — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

No substantive relief granted; writ petition disposed of as having become infructuous, connected Miscellaneous Petition closed, and no order as to costs made.

Issue for consideration

Whether respondents 1 and 2 should be directed (by mandamus) to extend the benefit of Customs Exemption Notification No.30/2022-Cus dated 24.05.2022 to the goods imported by the petitioner and covered under Bill of Lading Nos.33 to 51 dated 11.03.2023, in terms of DGFT Public Notice No.60/2015-20 dated 01.03.2023. +1 more

Ratio / Principle

Recording the submission of learned counsel for the petitioner that the relief sought no longer survives because the amendment to the notification dated 10.05.2023 retrospectively extended the concessional rate of Basic Customs Duty for the period 01.04.2023 to 30.06.2023, thereby redressing the petitioner's grievance, the writ petition is disposed of as having become infructuous.

Key takeaways

Consequent upon the disposal of the writ petition as infructuous, the connected Miscellaneous Petition (W.M.P.No.12901 of 2023) is closed and no order as to costs is made.ratio¶28

Detailed headnote1 paragraphs

Madras High Court (single judge, Hemant Chandangoudar, J.), W.P.No.13146 of 2023 (M/s.K.T.V. Health Food Pvt. Ltd. v. Commissioner of Customs (Imports) and others), decided 29.06.2026: Writ petition under Article 226 seeking a mandamus to respondents 1 and 2 to extend the benefit of Customs Exemption Notification No.30/2022-Cus dated 24.05.2022 (in terms of DGFT Public Notice No.60/2015-20 dated 01.03.2023) to goods imported under Bills of Lading Nos.33 to 51 dated 11.03.2023 was disposed of as having become infructuous. At hearing, petitioner's counsel submitted that the subsequent amendment to the notification dated 10.05.2023 extended the concessional rate of Basic Customs Duty retrospectively for 01.04.2023 to 30.06.2023 (both days exclusive), redressing the grievance; the court recorded this submission and disposed of the petition accordingly. Connected W.M.P.No.12901 of 2023 closed; no order as to costs. No precedent engaged; no substantive ruling on the merits of the exemption claim.

W.P.No.13146 of 2023

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29.06.2026

CORAM

THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR

W.P.No.13146 of 2023 and

W.M.P.No.12901 of 2023

M/s.K.T.V.Health Food and Private Limited Represented by its Managing Director Mr.K.T.V.Kannan

... Petitioner

vs.

The Commissioner of Customs (Imports) Custom House, 60 Rajaji Salai Chennai-600 001.

The Deputy Commissioner of Customs (Gr.1) Import Commissionerate Custom House, 60 Rajaji Salai Chennai-600 001.

The Foreign Trade Development Officer O/o. The Director General of Foreign Trade Headquarters, Udyog Bhawan No.3, Moulana Azad Road New Delhi – 110 011. … Respondents

Writ Petition filed under Article 226 of the Constitution of India seeking a writ of Mandamus, directing the respondents 1 and 2 to extend the

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W.P.No.13146 of 2023

benefit of Customs Exemption Notification No.30/2022-Cus dated 24.05.2022 in respect of the goods imported by the petitioner and covered by the bills of lading Nos.33 to 51 dated 11.03.2023 in terms of DGFT Public Notice No.60/2015-20 dated 01.03.2023.

For Petitioner : Mr.Hari Radhakrishnan For Respondents : Mr.Rajendran Raghavan Senior Panel counsel, for R1 & R2 Mr.V.Chandrasekaran, Senior Panel Counsel, for R3

O R D E R

This writ petition has been filed seeking a writ of mandamus directing respondents 1 and 2 to extend the benefit of Customs Exemption Notification No.30/2022-Cus. dated 24.05.2022 in respect of the goods imported by the petitioner and covered under Bill of Lading Nos.33 to 51, all dated 11.03.2023, in terms of DGFT Public Notice No.60/2015-20 dated 01.03.2023.

When the matter was taken up for hearing, learned counsel for the petitioner submitted that, in view of the subsequent developments, the relief sought for in the writ petition no longer survives for consideration. It was submitted that, by virtue of the subsequent amendment to the notification

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W.P.No.13146 of 2023

dated 10.05.2023, the benefit of the concessional rate of Basic Customs Duty has been extended retrospectively for the period from 01.04.2023 to 30.06.2023 (both days exclusive), thereby redressing the grievance of the petitioner.

Recording the above submission, the writ petition is disposed of as having become infructuous. Consequently, the connected Miscellaneous Petition is closed. There shall be no order as to costs.

29.06.2026

Speaking / Non-speaking order Neutral Citation : Yes / No Index : Yes / No mk

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W.P.No.13146 of 2023

HEMANT CHANDANGOUDAR, J.,

mk

To

The Commissioner of Customs (Imports) Custom House, 60 Rajaji Salai Chennai-600 001.

The Deputy Commissioner of Customs (Gr.1) Import Commissionerate Custom House, 60 Rajaji Salai Chennai-600 001.

The Foreign Trade Development Officer O/o. The Director General of Foreign Trade Headquarters, Udyog Bhawan No.3, Moulana Azad Road New Delhi – 110 011.

W.P.No.13146 of 2023

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29.06.2026

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