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2025 DAILYLAW 195745 (MAD)

M/s.SK Enterprises v. The Commissioner of customs (Gr.3)

WP/5411/2023 · 2025-12-18

Abdul Quddhose

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

W.P.No.5411 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 18.12.2025 Coram The Honourable Mr.Justice Abdul Quddhose W.P.No.5411 of 2023 M/s.SK Enterprises No. 23 / A /1 1966 Basav Nagar Kagwad Belgaum, Karnataka -591 223 Rep by its Proprietor and Authorized signatory Mr.Salim Balechand Korabu. ...Petitioner Vs. 1 The Commissioner of customs (Gr.3) Chennai II Commissionerate No. 60 Customs House, Rajaji Salai,Chennai 600 001. 2 The Joint / Addl. Commissioner of customs (Gr.3) Chennai II Commissionerate No. 60 Customs House Rajaji salai Chennai 600 001 3 The Deputy commissioner of Customs (Gr. 3) Chennai II Commissionerate No. 60 Customs House, Rajaji Salai,Chennai 600 001. ...Respondents Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus directing the respondents herein to implement the Final order No. 40263 of 2022 in C / Appeal No. 40017 / 2022 dated 24.06.2022 passed by the learned customs Excise and Service Tax Appellate Tribunal chennai, which order came to be accepted by the Respondents vide communication dated 24.11.2022 wherein the said 1/4 https://www.mhc.tn.gov.in/judis W.P.No.5411 of 2023 order had allowed the release of goods and also directing to issue detention certificate in terms of Reg. 6 (1) of the Handling of Cargos in Customs area Regulations 2009 by also considering the representation of the petitioner dated 17.11.2022 by taking into consideration that the subject Bill of Entry No. 3199945 dated 18.03.2021 in pending clearance from March 2021 which is a live consignment. For Petitioner : Mr.S.Baskaran For Respondents : Mr.B.Aravind Srivatsan Junior Standing Counsel Order This Writ Petition has been filed by the petitioner seeking for implementation of the order passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT). 2. The learned counsel appearing for the petitioner would submit that the order passed by CESTAT has been implemented subsequent to the filing of this Writ Petition, and therefore, the prayer sought for in this Writ Petition has now become infructuous. He also made an endorsement to that effect in the Court bundle. 2/4 https://www.mhc.tn.gov.in/judis W.P.No.5411 of 2023 3. Recording the aforesaid submission coupled with the endorsement so made by the learned counsel for the petitioner, this Writ Petition is dismissed as infructuous. No costs. 18.12.2025 sd Index : yes/no Neutral Citation : yes/no To 1 The Commissioner of customs (Gr.3) Chennai II Commissionerate No. 60 Customs House, Rajaji Salai,Chennai 600 001. 2 The Joint / Addl. Commissioner of customs (Gr.3) Chennai II Commissionerate No. 60 Customs House Rajaji salai Chennai 600 001 3 The Deputy commissioner of Customs (Gr. 3) Chennai II Commissionerate No. 60 Customs House, Rajaji Salai,Chennai 600 001. 3/4 https://www.mhc.tn.gov.in/judis W.P.No.5411 of 2023 Abdul Quddhose,J., sd W.P.No.5411 of 2023 18.12.2025 4/4 https://www.mhc.tn.gov.in/judis