V.Sreenivas and Co. Vs Deputy commissioner of Customs

Deputy Commissioner of Customs, Office of the Commissioner of Customs (Export), Tax Recovery Cell (TRC), Air Cargo Complex, Sahar, Andheri (East), Mumbai-400 099.

¶13

Office of the Commissioner of Customs (Exports) Drawback (XOS) Section, Air Cargo Complex, Sahar, Andheri (East), Mumbai-400 099.

¶14

The Managing Director and ECO, Canara Bank, 112, Jayachamarajendra Road, Post Box No.6648, Bangalore-560 002.

¶15

The Manager Canara Bank No.34, Eshi Towers,

¶16

__________ Page1 of 5

¶17

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

¶18

WP No. 14358 of 2023

¶19

Thiruvengadam Sreet, Periamet, Chennai-600 003.

¶20

The Manager State Bank of India, Meenabakkam Airport Branch, Chennai-600 027.

¶21

..Respondents

¶22

Writ Petition filed under Article 226 of Constitution of India, to issue a Writ of Certiorarified Mandamus to call for records pertaining to the letter in F.No.GEN/TAR/RA/ 1522/ 2022-TAR dated 10.03.2023 on the file of the 1st respondent and to quash the same as illegal, incompetent and without jurisdiction and direct the 5th respondent to refund Rs.60,520/- (Rupees Sixty Thousand Five Hundred and Twenty only) together with interest at the rate of 18 percent p.a. to the petitioners account and further direct the 3rd and 4th respondents to de-freeze the account of the petitioner.

¶23

For Petitioner:	Mrs.V.Srimathi
For Respondents:	Mr.M.Santhanaraman for R1 & R2
	Senior Standing Counsel
	Mr.P.Rajmohan for R3 and R4
	Mr.K.Chandrasekaran for R5

¶24

ORDER

¶25

This petition has been filed challenging the order of the 1^st respondent dated 10.03.2023 and seeking to quash the same, with a consequential direction

¶26

to the 5th respondent to refund Rs.60,520/- (Rupees Sixty Thousand Five Hundred and Twenty only) together with interest at the rate of 18% per annum

¶27

Page2 of 5

¶28

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

¶29

WP No. 14358 of 2023

¶30

to the petitioner’s account and further directing the 3rd and 4th respondents to de-freeze the account of the petitioner.

¶31

2.The learned counsel for the petitioner would submit that during the pendency of the writ petition, the petitioner had paid the entire dues payable to the official respondents. In view of the same, the learned counsel requested this Court to direct the respondents to verify whether the petitioner has discharged the entire dues.

¶32

3.Considering the said submission, the respondents are directed to verify whether the petitioner has paid the entire dues. If it is found that the petitioner has discharged the entire dues, the respondents shall consider de-freezing the petitioner’s bank account which had been frozen by the 3^rd and 4^th respondents, in accordance with law.

¶33

4.Accordingly, this writ petition is disposed of with the above direction. Consequently, connected miscellaneous petition is closed.

¶34

09-06-2026

¶35

Index: Yes/No

¶36

Speaking/Non-speaking order Neutral Citation: Yes/No Uma

¶37

__________ Page3 of 5

¶38

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

¶39

WP No. 14358 of 2023

¶40

To

¶41

Deputy Commissioner of Customs, Office of the Commissioner of Customs (Export), Tax Recovery Cell (TRC), Air Cargo Complex, Sahar, Andheri (East), Mumbai-400 099.

¶42