Disposed

Modine Thermal Systems Private Limited v. Principal Commissioenr of Customes Chennai VII

Madras HC3 Mar 2026WP/20176/2025

Case brief

AI extract

What is this about?

A writ petition challenging non-action on a representation to amend Bills of Entry for IGST credit. The court disposed of the petition, directing the petitioner to submit a fresh representation and documents within two weeks for the respondents to finalize within six weeks.

What did the court decide?

Petitioner directed to submit fresh representation and documents; respondents to examine and pass orders within six weeks.

Modine Thermal Systems Private Limited Vs Principal… — Customs and Excise | Madras HC (2026)

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WP No. 20176 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 03-03-2026

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CORAM

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THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ

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WP No.20176 of 2025

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Modine Thermal Systems Private Limited, Represented by its Authorized Signatory, R. Annaporani, Assistant ManagerIndirect Taxation, K7, Sipcot Industrial Village, Mambakkam Village, Sunguvarchatram 602 106.

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..Petitioner

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Principal Commissioner of Customs, Chennai-VII, New Custom House, Meenambakkam, Chennai-600 016.

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Deputy Commissioner of Customs, Group 5N, GST Road, Meenambakkam, Chennai-600 027.

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..Respondents

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PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the 2nd respondent to re assess the 2 Bills of Entry as requested in letters dated 25.01.2023 and 20.04.2023 so as to reflect the IGST and interest paid by the petitioner and enable the petitioner to avail Input Tax Credit of IGST paid in respect of the imported goods.

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For Petitioner : Mr.Raghavan Ramabadran

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For Respondents: Mr.J.Harikrishnan

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Page1 of 5

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

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WP No. 20176 of 2025

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ORDER

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The present writ petition has been filed seeking a writ of Mandamus to direct second respondent to amend 2 Bills of Entry filed by petitioner during the period November, 2021 to December, 2021 to reflect the factum of payment of integrated goods and service and tax (IGST) and interest by petitioner against the said Bills of Entry.

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Learned counsel for petitioner would submit that the above request was made in terms of Section 149 of the Customs Act read with paragraph 2.3 of Circular No.233/27/2024-GST dated 10.09.2024 issued by CBIC. He would also submit that a representation was also been made by petitioner in this regard as early as on 25.01.2023, and the said representation has not been acted upon.

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Learned Counsel for respondents would submit that there is some uncertainty as to whether the said representation is available on file or not.

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When this Court suggested that petitioner may submit another set of documents along with a fresh representation before the respondents and that on receipt of such representation, the same could be disposed of, within a period of six weeks, same was agreed to by learned counsel for petitioner and respondents.

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__________ Page2 of 5

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

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WP No. 20176 of 2025

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Heard the counsels and perused the materials available on record.

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In that view of the matter, this court is inclined to dispose of the writ petition with following directions:

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i) It is open to petitioner to submit a fresh representation along with another set of documents before respondents, within a period of two weeks from the date of receipt of a copy of this order.

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ii) If any such representation is made, respondents shall examine the same and pass orders, in accordance with law, after affording petitioner an opportunity of hearing, within a period of six weeks from the date of filing of such representation.

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7. Accordingly, the writ petition stands disposed of. There will be no

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order as to costs.

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03-03-2026

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

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__________ Page3 of 5

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

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WP No. 20176 of 2025

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Principal Commissioner of Customs, Chennai-VII,

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New Custom House, Meenambakkam, Chennai 600 016.

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Deputy Commissioner of Customs, Group 5N, GST Road, Meenambakkam, Chennai-600 027.

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__________ Page4 of 5

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

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WP No. 20176 of 2025

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MOHAMMED SHAFFIQ, J.

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MRN

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WP No.20176 of 2025

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03-03-2026

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__________ Page5 of 5

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

Modine Thermal Systems Private Limited v. Principal Commissioenr of Customes Chennai VII

Case brief

What is this about?

What did the court decide?

Modine Thermal Systems Private Limited v. Principal Commissioenr of Customes Chennai VII

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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