M/S. E LAND APPAREL LIMITED v. THE COMMISSIONER OF CUSTOMES
WP/31630/2025 · 2025-08-26
Anita Sumanth, N Senthilkumar
Transfer Petitionbody2025
DailyLaw.ai
[ 2025 DAILYLAW 87267 (MAD) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 87267 (MAD) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
W.P.No.31630 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26.08.2025
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR W.P.No.31630 of 2025 and WMP No.35430 of 2025 M/s.E Land Apparel Limited represented by its Exim Manager, Mr.Murthy G, No.16/2B, Sri Vinayaka Industrial Estate, Singasandra, Near Daksin Honda Showroom Hosur Road, Bangalore - 560 068. .. Petitioner vs The Commissioner of Customs, Chennai Export Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001. .. Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Certiorarified Mandamus calling for the records pertaining to the impugned Miscellaneous Order No.So/mo/40646/2025 CU(DB) dated 16.06.2025 passed by the Hon'ble CESTAT, Chennai in Customs Miscellaneous Application No.40570/2025 in Customs Appeal No.40278/2022 and quash the same and further direct the Hon'ble CESTAT to fix an early date for hearing the Customs Appeal No.40278/2022 on merits. 1/4 https://www.mhc.tn.gov.in/judis
W.P.No.31630 of 2025 For Petitioner : Mr.Sethu Prabakaran For Respondent : Mr.B.Sivaraman Junior Panel Counsel
ORDER (Made by Dr. ANITA SUMANTH.,J) The present Writ Petition has been filed challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal (in short 'Cestat'/'Tribunal') rejecting the out-of-turn hearing.
2. Mr.B.Sivaraman, appearing for the respondent and both learned counsel have been heard.
3. We decline to consider this matter for several reasons, firstly, as Mr.Sivaraman objects to the maintainability of the Writ Petition. We agree, as a statutory remedy by way of Civil Miscellaneous Appeal is provided as against the order of the Cestat; secondly, impugned dated 16.06.2025 only rejects the Miscellaneous Petition filed by the appellant for out-of-turn hearing. The grant or otherwise of the out-of-turn hearing is entirely at the discretion of the authority, depending upon their roster and the objections of the respondent.
4. Thirdly, out-of-turn hearing had been sought on the ground that the matter is covered, by preccedent, which submission had been refuted 2/4 https://www.mhc.tn.gov.in/judis
W.P.No.31630 of 2025 on behalf of the respondent. At paragraph 3 of the impugned order, the authorised representative has specifically submitted that the matter is not covered and had objected for grant of out-of-turn hearing.
5. In such circumstances, we are of the view that this Writ Petition is misconceived and hence the same is dismissed with costs of Rs.5,000/- (Rupees five thousand only), payable to High Court Legal Services Committee, within a period of one (1) week from today. Memo of compliance will be filed in the Registry. Connected Miscellaneous Petition is also dismissed.
[A.S.M., J] [N.S., J]
26.08.2025 Index:Yes/No Speaking Order/Non-speaking order Neutral Citation:Yes/No sl To The Commissioner of Customs, Chennai Export Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001.
DR. ANITA SUMANTH, J. and N.SENTHILKUMAR, J. 3/4 https://www.mhc.tn.gov.in/judis
W.P.No.31630 of 2025 sl W.P.No.31630 of 2025 and WMP No.35430 of 2025 26.08.2025 4/4 https://www.mhc.tn.gov.in/judis