M/S.BALAJI TRADING COMPANY v. The Commissioner of Customs (Imports)
WP/50387/2025 · 2026-07-17
Hemant Chandangoudar
Transfer Petitionbody2025
DailyLaw.ai
[ 2025 DAILYLAW 8877 (MAD) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 8877 (MAD) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
WP No. 50387 of 2025 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR.JUSTICE HEMANT CHANDANGOUDAR WP No. 50387 of 2025 and WMP No.56393 of 2025 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 ..Petitioner(s) Vs
1. The Commissioner of Customs (Imports) Custom House, 60, Rajaji Salai, Chennai 600 001
2. The Additional Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001
3. The Deputy Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001 ..Respondent(s) 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 https://www.mhc.tn.gov.in/judis
WP No. 50387 of 2025 __________ Page2 of 4 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. For Petitioner(s): Mr.B.Satish Sundar For Respondent(s): Mr.Rajnish Pathiyil, Senior SPC
ORDER
Learned counsel for the petitioner submitted that the relief sought in the 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.
2. 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. 17-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No ssk https://www.mhc.tn.gov.in/judis
WP No. 50387 of 2025 __________ Page3 of 4 To
1. The Commissioner of Customs (Imports) Custom House, 60, Rajaji Salai, Chennai 600 001
2. The Additional Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001
3. The Deputy Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001 https://www.mhc.tn.gov.in/judis
WP No. 50387 of 2025 __________ Page4 of 4 HEMANT CHANDANGOUDAR, J. ssk WP No. 50387 of 2025 17-07-2026 https://www.mhc.tn.gov.in/judis