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M/S.Balaji Trading Company v. The Commissioner of Customs (Imports)

Madras HC17 Jul 2026WP/50387/2025

Case brief

AI extract

What is this about?

Madras High Court, single Judge (Hemant Chandangoudar, J.), WP No. 50387 of 2025, decided 17-07-2026. Customs import matter: petitioner M/s.Balaji Trading Company challenged demand for 100% back guarantee and bond for provisional assessment under Bill of Entry No.6230018 dated 11.12.2025 and sought release of goods; after Division Bench order dated 27.04.2026 in Writ Appeal No.902 of 2026 and country-of-origin verification, goods were released and the petition was disposed of as infructuous with no costs. Useful for: Article 226 certiorarified mandamus; provisional assessment bond/back-guarantee demands; infructuous writ petitions. Contains no merits ruling.

What did the court decide?

None on merits; writ petition disposed of as infructuous, connected miscellaneous petition closed, no order as to costs. ¶22

M/S.Balaji Trading Company Vs The Commissioner of… — Writ and Judicial Review | Madras HC (2026)

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WP No. 50387 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 17-07-2026

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CORAM

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THE HON'BLE MR.JUSTICE HEMANT CHANDANGOUDAR WP No. 50387 of 2025 and WMP No.56393 of 2025

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M/s.Balaji Trading Company No. 1046, Binaki Layout Near Regal Celebration Hall Binaki Mangalwari Nagapur 440 026, Rep by its Proprietor Shri Rishabh Prabhakar Jaiswal

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..Petitioner(s)

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

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The Additional Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001

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The Deputy Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001

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..Respondent(s)

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Writ Petition filed under Article 226 of the Constitution of India seeking a writ of certiorarified mandamus calling for the records in and connected with the communication / decision of the 3rd respondent in F.No.CUS/APR/ASS/ 2626/2025-GR.1 dated 23.12.2025, quash the same demanding furnishing of back guarantee equivalent to 100% of the value of the goods and bond equal to 100% of the value of goods for provisional assessment made under Bill of Entry No.6230018 dated 11.12.2025 and consequently direct the respondents to cause

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

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WP No. 50387 of 2025

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immediate release of the goods imported by the petitioner vide bill of Entry No.6230018 dated 11.12.2025 unconditionally or on such conditions as may be determined by this Hon’ble Court.

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For Petitioner(s): Mr.B.Satish Sundar For Respondent(s): Mr.Rajnish Pathiyil, Senior SPC

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ORDER

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Learned counsel for the petitioner submitted that the relief sought in the

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writ petition no longer survives for consideration in view of the order dated 27.04.2026 passed by the Division Bench of this Court in Writ Appeal No.902 of 2026. The said writ appeal was filed by the respondents challenging the interim order of this Court directing them to verify the country of origin of the imported goods within a period of three weeks. Pursuant to the said direction, the respondents verified the country of origin and released the goods.

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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.

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17-07-2026

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

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

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WP No. 50387 of 2025

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