WMP NO. 36027 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-01-2025 CORAM THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MR JUSTICE MOHAMMED SHAFFIQ WMP NO. 36027 of 2024, WMP NO. 36092 OF 2024,WMP NO. 36477 OF 2024,WMP NO. 36674 OF 2024,WMP NO. 37935 OF 2024,WMP NO. 38168 OF 2024,WMP NO. 38675 OF 2024,WMP NO. 39540 OF 2024,WMP NO. 39545 OF 2024,WMP NO. 39433 OF 2024,WMP NO. 37758 OF 2024,WMP NO. 37873 OF 2024,WMP NO. 36472 OF 2024,WMP NO. 36473 OF 2024,WMP NO. 36090 OF 2024,WMP NO. 36480 OF 2024,WMP NO. 36485 OF 2024,WMP NO. 36625 OF 2024,WMP NO. 36688 OF 2024,WMP NO. 39513 OF 2024,WMP NO. 37994 OF 2024,WMP NO. 39503 OF 2024 in Rev.Aplw.SR.Nos.147465, 140209, 140208, 142402, 157364, 157280, 150254, 140186, 141533, 142406, 140281, 140280, 141541, 141519, 140291, 141566, 142367, 140191, 140257, 157365, 142397,141537/2024 Zim Line Haevitree, Unit 3-c, 3rd Floor, No.47, Major Ramanathan Salai, Chetpet(spur Tank Road), Chennai- 600 031 Petitioner(s) Vs Wardha Solar (maharashtra) Private Limited https://www.mhc.tn.gov.in/judis Represented By Its Authorized Representative Ganesh Sharma, Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, Sg Highway, Khodiyar, Ahmedabad 382 421 and 3 Others Respondent(s) WMP NO. 36092 of 2024 M/s.Msc Agency (india) Pvt Ltd 1st Floor, KGN Towers, No. 62, Ethiraj Salai, Egmore, Chennai 600 105 Rep. by its Authorised Signatory A.Umaibalam Petitioner(s) Vs The Deputy Commissioner Of Customs, 1st Floor, KGN Towers, No. 62, Ethiraj Salai, Egmore, Chennai 600 105 Rep. by its Authorised Signatory A.Umaibalam and another Respondent(s) WMP NO. 36477 of 2024 Cma Cgm Sa C/o. Ccai, India Bulls Financial Center, Tower 3-8th F1 Senapati Bapat Marg, Elphinstone West, Mumbai- 400 013. Petitioner(s) Vs Parampujya Solar Energy Private Limited C/o. Ccai, India Bulls Financial Center, Tower 3-8th F1 Senapati Bapat Marg, Elphinstone West, Mumbai- 400 013. and 3 Others Respondent(s) WMP NO. 36674 of 2024 Pil (india) Private Limited 807-809, Raheja Towers, 177, Anna Salai, Chennai 600 002. Rep. By Its Authorized Signatory Mr.E.L. https://www.mhc.tn.gov.in/judis Thomas. Chennai Petitioner(s) Vs Assistant Commissioner of Customs, 807-809, Raheja Towers, 177, Anna Salai, Chennai 600 002. Rep. By Its Authorized Signatory Mr.E.L. Thomas. Chennai and another Respondent(s) WMP NO. 37935 of 2024 T.S.Lines KGN Towers, 7th Floor, A Wing, Old no.31,32, New No.62, Commander in Chief Road, Egmore, Chennai- 600105. Petitioner(s) Vs Wardha Solar KGN Towers, 7th Floor, A Wing, Old no.31,32, New No.62, Commander in Chief Road, Egmore, Chennai- 600105. and 3 Others Respondent(s) WMP NO. 38168 of 2024 Hyundai Merchant Marine India Pvt.Ltd EGA Trade Centre, 3rd Floor,Door No. 318, Poonamallee High Road,Kilpauk, Chennai- 600 010. Petitioner(s) Vs Wardha Solar (maharashtra ) Private Limited EGA Trade Centre, 3rd Floor,Door No. 318, Poonamallee High Road,Kilpauk, Chennai- 600 010. and 3 Others Respondent(s) WMP NO. 38675 of 2024 https://www.mhc.tn.gov.in/judis Msc Agency(india)pvt Ltd 1st Floor, KGN Towers, No. 62, Ethiraj Salai, Egmore, Chennai 600015 Rep. by its Authorised Signatory A.Umaibalam Petitioner(s) Vs The Deputy Commissioner Of Customs 1st Floor, KGN Towers, No. 62, Ethiraj Salai, Egmore, Chennai 600015 Rep. by its Authorised Signatory A.Umaibalam and another Respondent(s) WMP NO. 39540 of 2024 Maersk Line India Pvt Ltd. Ml-Tamilnadu, Prestige Palladium Beyan, 3rd Floor, Greams Road, Nungambakkam Division, 600 006. Petitioner(s) Vs Adani Green Energy (up) Pvt Ltd Ml-Tamilnadu, Prestige Palladium Beyan, 3rd Floor, Greams Road, Nungambakkam Division, 600 006. and 3 Others Respondent(s) WMP NO. 39545 of 2024 Maersk Line India Pvt Ltd. Ml-Tamilnadu, Prestige Palladium Beyan, 3rd Floor, Greams Road, Nungambakkam Division, 600 006. Petitioner(s) Vs Wardha Solar Maharashtra Private Limited Ml-Tamilnadu, Prestige Palladium Beyan, 3rd Floor, Greams Road, Nungambakkam Division, 600 006. and 3 Others Respondent(s) WMP NO. 39433 of 2024 https://www.mhc.tn.gov.in/judis T.S.Lines India Pvt Ltd 7th Floor A wing KGN Towers New No 62 Old No 32 Commander in Chief road Egmore chennai- 105 Petitioner(s) Vs Parampujya Solar Energy 7th Floor A wing KGN Towers New No 62 Old No 32 Commander in Chief road Egmore chennai- 105 and 3 Others Respondent(s) WMP NO. 37758 of 2024 Hyundai Merchant Marine (india )pvt. Ltd., EGA Trade Centre, 3rd Floor, Door No.318, Poonamalle High Road, Kilpauk, Chennai-600010. Petitioner(s) Vs Adani Enterprises Limited, EGA Trade Centre, 3rd Floor, Door No.318, Poonamalle High Road, Kilpauk, Chennai-600010. and 3 Others Respondent(s) WMP NO. 37873 of 2024 Hyundai Merchant Marine India Pvt. Ltd., Ega Trade Centre, 3rd Floor, Door No.318, Poonamalee High Road, Kilpauk, Chennai-600 010, Represented by its constituted Attorney Mr.G.Iruthayanathan Petitioner(s) Vs Assistant Commissioner of Customs Ega Trade Centre, 3rd Floor, Door No.318, Poonamalee High Road, Kilpauk, Chennai-600 010, Represented by its constituted Attorney Mr.G.Iruthayanathan and 4 Others https://www.mhc.tn.gov.in/judis Respondent(s) WMP NO. 36472 of 2024 Cma Cgm Sa C/o. Ccai, India Bulls Financial Center, Tower 3-8th F1 Senapati Bapat Marg, Elphinstone West, Mumbai- 400 013. Petitioner(s) Vs Warda Solar (maharashtra) Private Limited C/o. Ccai, India Bulls Financial Center, Tower 3-8th F1 Senapati Bapat Marg, Elphinstone West, Mumbai- 400 013. and 3 Others Respondent(s) WMP NO. 36473 of 2024 Apl Co. Pte Ltd. C/o. Cma Cgm Agencies (india) Pvt. Ltd. Seshachala Centre, No.636/1, Anna Salai (mount Road), Nandanam, Chennai-tamil Nadu 600 035. Petitioner(s) Vs Adani Green Energy (up) Ltd C/o. Cma Cgm Agencies (india) Pvt. Ltd. Seshachala Centre, No.636/1, Anna Salai (mount Road), Nandanam, Chennai-tamil Nadu 600 035. and 3 Others Respondent(s) WMP NO. 36090 of 2024 Hyundai Merchant Marine (india) Pvt. Ltd., EGA Trade Centre 3rd Floor Door No. 318 Poonamalle High Road, Kilpauk Chennai 10 Petitioner(s) Vs Parampujya Solar Energy Pvt. Ltd EGA Trade Centre 3rd Floor Door No. 318 https://www.mhc.tn.gov.in/judis Poonamalle High Road, Kilpauk Chennai 10 and 3 Others Respondent(s) WMP NO. 36480 of 2024 Apl India Pvt.Ltd Calavalas Aditya 2nd Floor, New 8, Old 15, Whannels Road, Egmore, Chennai-600 008. Petitioner(s) Vs Wardha Solar (maharashtra) Private Limited Calavalas Aditya 2nd Floor, New 8, Old 15, Whannels Road, Egmore, Chennai-600 008. and 3 Others Respondent(s) WMP NO. 36485 of 2024 M/s.T.S.Lines (india) Pvt.Ltd. 7th Floor, A Wing Kgn Towers, New No.62, Old No.32, Commander In Chief Road, Egmore, Chennai- 600 105. Petitioner(s) Vs Golden Hatcheries 7th Floor, A Wing Kgn Towers, New No.62, Old No.32, Commander In Chief Road, Egmore, Chennai- 600 105. and 4 Others Respondent(s) WMP NO. 36625 of 2024 M/s.Msc Agency (i) Pvt Ltd., First Floor Kgn Towers No.62, Ethiraj Salai, Egmore, Chennai-600 105. Petitioner(s) Vs M/s.Goyal Impex And Industries Limtied, https://www.mhc.tn.gov.in/judis First Floor Kgn Towers No.62, Ethiraj Salai, Egmore, Chennai-600 105. and 3 Others Respondent(s) WMP NO. 36688 of 2024 Msc Agency (i) Pvt. Ltd First Floor, KGN Towers, No. 62, Ethiraj Salai, Egmore, Chennai - 600105 Petitioner(s) Vs Goyal Impex And Industries Limited, First Floor, KGN Towers, No. 62, Ethiraj Salai, Egmore, Chennai - 600105 and 3 Others Respondent(s) WMP NO. 39513 of 2024 Safmarine India Pvt Ltd., Prestige Palladium Bayan, 3rd Floor, Greams Road, Chennai-600006. Petitioner(s) Vs ADANI GREEN Energy (UP)Ltd, Prestige Palladium Bayan, 3rd Floor, Greams Road, Chennai-600006. and 3 Others Respondent(s) WMP NO. 37994 of 2024 T.S.Lines (india) Private Limited Kgn Towers 7th Floor A Wing Old No 31,32 New No 62 Commander In Chief Road, Egmore Chennai 600 105 Petitioner(s) Vs Golden Hatcheries Kgn Towers 7th Floor A Wing Old No 31,32 New No https://www.mhc.tn.gov.in/judis 62 Commander In Chief Road, Egmore Chennai 600 105 and 4 Others Respondent(s) WMP NO. 39503 of 2024 Cma Cgm Sa, C/o.Ccai, India Bullas Financial Center, Tower 3-8th FI Senapati Bapat Marg, Elphinstone West, Mumbai-400013. Petitioner(s) Vs Adani Enterpises Ltd, India Bullas Financial Center, Tower 3-8th FI Senapati Bapat Marg, Elphinstone West, Mumbai-400013. and 3 Others Respondent(s) WMP NO. 36027 of 2024 For Petitioner(s): Rahul M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander For Respondent(s): Mr.Joseph Prabakar for R1 Batta Not Filed Pvt Notice Permitted Proof Filed R1 - Wardha Solar (maharashtra) Private Limited Represented By Its Authorized Representative Ganesh Sharma, Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, Sg Highway, Khodiyar, Ahmedabad 382 421 R-2 The Union Of India Represented By Its Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi https://www.mhc.tn.gov.in/judis R-3 The Commissioner Of Customs (ch-ii) Customs House, 60, Rajaji Salai, Chennai 600 001 R-4 Ntc Logistics India(p) Ltd. (formerly Ntc Logistics(p) Ltd.), Ntc Tower, 97 (old No.47), Linghi Chetty Street, Chennai- 600 001 WMP NO. 36092 of 2024 For Petitioner(s): M/s.Chamber 28 Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Batta Not FiledPvt Notice Permitted Proof Filed For Respondent(s): Mr.Joseph Prabakar for R1 R1-THE DEPUTY COMMISSIONER OF CUSTOMS, Group 7 B /7H, Customs House, No. 60, Rajaji Salai, Chennai R-2 GOYAL IMPEX AND INDUSTRIES LIMITED, 5/ IV, The Mall, Ludhiana, Punjab - 141001 WMP NO. 36477 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar Batta Not FiledPvt Notice Permitted Proof FiledR1- Parampujya Solar Energy Private Limited Represented By Its Authorized Representative Ganesh Sharma, Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, Sg Highway, Khodiyar, Ahmedabad 382 421R-2 The Union Of India Represented By Its Secretary, Ministry Of Finance, Department Of https://www.mhc.tn.gov.in/judis Revenue, North Block, New DelhiR-3 The Commissioner Of Customs (ch-ii) Customs House, 60, Rajaji Salai, Chennai 600 001R-4 Ntc Logistics India (p) Ltd (formerly Ntc Logistics (p) Ltd.), Ntc Tower, 97 (old No.47), Linghi Chetty Street, Chennai 600 001 For Respondent(s): Mr.Joseph Prabakar for R1 WMP NO. 36674 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh Batta Not FiledPvt Notice Permitted Proof Filed For Respondent(s): Mr.Joseph Prabakar for R1 R1-ASSISTANT COMMISSIONER OF CUSTOMS, Group I, Office of Commissioner of Customs, Chennai II, Custom House, Chennai 1 Chennai R-2 ASIA MARKETING, 17/1 R.C.Building, Kamtee Road, Near SFS Church, Nagpur 440 001 WMP NO. 37935 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar Chandini Pradeep Kumar-ms/1929/2019 https://www.mhc.tn.gov.in/judis Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 Batta Not FiledPvt Notice Permitted Proof Filed For Respondent(s): Mr.Joseph Prabakar for R1 R1- WARDHA SOLAR (Maharashtra)Private Limited, Rep. by its authorized representative Ganesh Sharma, Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, SG Highway, Khodiyar, Ahmedabad 382421. R-2 THE UNION OF INDIA Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. R-3 THE COMMISSIONER OF CUSTOMS(CH-II), Customs House, 60, Rajaji Salai, Chennai 600001. R-4 NTC LOGISTICS INDIA (P) LTD. (Formerly NTC Logistics(P) Ltd., NTC Tower, 97(OLD NO. 47), Linghi Chetty Street, Chennai- 600001. WMP NO. 38168 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan Avanti Balachander Batta Not FiledPvt Notice Permitted Proof Filed For Respondent(s): Mr.Joseph Prabakar for R1 R1-WARDHA SOLAR (MAHARASHTRA ) PRIVATE LIMITED https://www.mhc.tn.gov.in/judis Rep by its authorized representative ,Ganesh Sharma, Adani Corporate House,Shantigram, Near Vaishnav Devi Circle, SG Highway,Khodiyar Ahmedabad- 382 421. R-2 THE UNION OF INDIA Rep by its Secretary , Ministry of Finance, Department of Revenue, North Block,New Delhi. R-3 THE COMMISSIONER OF CUSTOMS (CH-II) Customs House,60 Rajaji Salai, Chennai- 600 001. R-4 NTC LOGISTICS INDIA (P) LTD (Formerly NTC Logistics (P) Ltd..) NTC Tower,97 (Old No.47),Linghi Chetty Street,Chennai- 600 001. WMP NO. 38675 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan Avanti Balachander Chandini Pradeep Kumar Batta Not FiledPvt Notice Permitted Proof FiledR1-the Deputy Commissioner Of Customs Group 2, Commissionerate Ii, Customs House, 60 Rajaji Salai, Chennai-600 001 For Respondent(s): Mr.Joseph Prabakar for R1 R-2 M/S. GOYAL IMPEX AND INDUSTRIES LIMITED, 5/ IV, The Mall, Ludhiana - 141001 https://www.mhc.tn.gov.in/judis WMP NO. 39540 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan Avanti Balachander Chandini Pradeep Kumar Sashiyaa Ramesh Batta Not FiledPvt Notice Permitted Proof Filed For Respondent(s): Mr.Joseph Prabakar for R1 R1-ADANI GREEN ENERGY (UP) PVT LTD Represented by its authorized representative Ganesh Sharma, Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, SG Highway, Khodiyar, Ahmedabad 382 421. R-2 THE UNION OF INDIA Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. R-3 THE COMMISSIONER OF CUSTOMS (CH-II) Customs House, 60, Rajaji Salai, Chennai 600 01. R-4 NTC LOGISTRICS INDIA (P) LTD., (Formerly NTC Logistics (P) Ltd.,) NTC Tower, 97 (Old No.47), Linghi Chetty Street, Chennai 600 001. WMP NO. 39545 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar https://www.mhc.tn.gov.in/judis M/s.Chamber 28- Advocates Rahul M Shankar Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan Avanti Balachander Chandini Pradeep Kumar Sashiyaa Ramesh Batta Not FiledPvt Notice Permitted Proof Filed For Respondent(s): Mr.Joseph Prabakar for R1 R1-WARDHA SOLAR MAHARASHTRA PRIVATE LIMITED Rep by its Authorized Representative Ganesh Sharma Adani Corporate House Shantigram Near Vaishnav Devi Circle SG Highway Khodiyar Ahmedabad 382421 R-2 THE UNION OF INDIA Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. R-3 THE COMMISSIONER OF CUSTOMS (CH-II) Customs House, 60, Rajaji Salai, Chennai 600 01. R-4 NTC LOGISTRICS INDIA (P) LTD., (Formerly NTC Logistics (P) Ltd.,) NTC Tower, 97 (Old No.47), Linghi Chetty Street, Chennai 600 001. WMP NO. 39433 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Chandini Pradeep Kumar Rahum M Shankhar Chandini Pradeep Kumar https://www.mhc.tn.gov.in/judis M.Aravindan Avanti Balachander Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan Avanti Balachander Chandini Pradeep Kumar Sashiyaa Ramesh Rahul M Shankhar Batta Not FiledPvt Notice Permitted Proof Filed For Respondent(s): Mr.Joseph Prabakar for R1 R1-PARAMPUJYA SOLAR ENERGY PRIVATE LIMITED, rep by its Authorized representative ganesh Sharma Adani Corporate House Shantigram Near Vaishnav Devi Circle SG Highways Khodiyar Ahmebadad 382 421 R-2 THE UNION OF INDIA Rep by its Secretary Ministry of Finance Department of Revenue North Block New Delhi R-3 THE COMMISSONER OF CUSTOMS (CH- II) Customs House 60, Rajaji Salai chennai- 1 R-4 BABAJI SHIVRAM CLEARING AND Carriers Pvt Ltd Plot No 2 Behind Excom House Sakivihar Road Sakinaka Andheri East Mumbai 400072 WMP NO. 37758 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Chandini Pradeep Kumar M/s.Chamber 28- Advocates And Solicitors Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar-ms/1929/2019 https://www.mhc.tn.gov.in/judis Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan Avanti Balachander Chandini Pradeep Kumar Sashiyaa Ramesh Rahul M Shankhar Chandini Pradeep Kumar Avanti Balachander Batta Not FiledPvt Notice Permitted Proof Filed For Respondent(s): Mr.Joseph Prabakar for R1 R1- ADANI ENTERPRISES LIMITED, Rep. by its authorized representative Ganesh Sharma, Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, SG Highway, Khodiyar, Ahmedabad 382421. R-2 THE UNION OF INDIA, Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. R-3 THE COMMISSIONER OF CUSTOMS(CH-II), Customs House, 60, Rajaji Salai, Chennai 600001. R-4 NTC LOGISTICS INDIA (P) LTD. (Formerly NTC Logistics(P) Ltd., NTC Tower, 97(OLD NO. 47), Linghi Chetty Street, Chennai- 600001. WMP NO. 37873 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Chandini Pradeep Kumar M/s.Chamber 28- Advocates And Solicitors Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh https://www.mhc.tn.gov.in/judis And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan Avanti Balachander Chandini Pradeep Kumar Sashiyaa Ramesh Rahul M Shankhar Chandini Pradeep Kumar Avanti Balachander M. Aravindan Batta Not FiledPvt Notice Permitted Proof FiledRr2 & 4 - Tapal Returned For Respondent(s): Mr.Joseph Prabakar for R1 R1- ASSISTANT COMMISSIONER OF CUSTOMS Special Intelligence and Investigation Branch (SIIB), Office of the Principal Commissioner of Customs, Commissionerate-III, Custom House, Chennai-600 001 R-3 M/S.NEELKANTH IMPEX No.V-393, Rajeev Gandhi Marg, Vijay Park, North Delhi-110053 R-5 ACE KARGOWAYS PVT. LTD., No.83/84, Moore Street, 2nd floor, Chennai-600 001 WMP NO. 36472 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Chandini Pradeep Kumar M/s.Chamber 28- Advocates And Solicitors Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 https://www.mhc.tn.gov.in/judis M.Aravindan Avanti Balachander Chandini Pradeep Kumar Sashiyaa Ramesh Rahul M Shankhar Chandini Pradeep Kumar Avanti Balachander M. Aravindan Batta Not FiledPvt Notice Permitted Proof FiledR1- warda Solar (maharashtra) Private Limited Represented By Its Authorized Representative Ganesh Sharma, Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, Sg Highway, Khodiyar, Ahmedabad 382 421R-2 The Union Of India Represented By Its Secretary, Ministry Of Finance, Department Of Revenue, North Block, New DelhiR-3 The Commissioner Of Customs (ch-ii) Customs House, 60, Rajaji Salai, Chennai 600 001R-4 Ntc Logistics India (p) Ltd (formerly Ntc Logistics (p) Ltd.), Ntc Tower, 97 (old No.47), Linghi Chetty Street, Chennai 600 001 For Respondent(s): Mr.Joseph Prabakar for R1 WMP NO. 36473 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Chandini Pradeep Kumar M/s.Chamber 28- Advocates And Solicitors Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan https://www.mhc.tn.gov.in/judis Avanti Balachander Chandini Pradeep Kumar Sashiyaa Ramesh Rahul M Shankhar Chandini Pradeep Kumar Avanti Balachander M. Aravindan Batta Not FiledPvt Notice Permitted Proof FiledR1- Adani Green Energy (up) Ltd Represented By Its Authorized Representative Ganesh Sharma, Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, Sg Highway, Khodiyar, Ahmedabad 382 421R- 2 The Union Of India Represented By Its Secretary, Ministry Of Finance, Department Of Revenue, North Block, New DelhiR-3 The Commissioner Of Customs (ch-ii) Customs House, 60, Rajaji Salai, Chennai 600 001R-4 Ntc Logistics India (p) Ltd (formerly Ntc Logistics (p) Ltd.), Ntc Tower, 97 (old No.47), Linghi Chetty Street, Chennai 600 001 For Respondent(s): Mr.Joseph Prabakar for R1 WMP NO. 36090 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Chandini Pradeep Kumar M/s.Chamber 28- Advocates And Solicitors Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan Avanti Balachander https://www.mhc.tn.gov.in/judis Chandini Pradeep Kumar Sashiyaa Ramesh Rahul M Shankhar Chandini Pradeep Kumar Avanti Balachander M. Aravindan Batta Not FiledPvt Notice Permitted Proof Filed For Respondent(s): Mr.Joseph Prabakar for R1 R1- PARAMPUJYA SOLAR ENERGY PVT. LTD Represented by its authorized representative Ganesh Sharma Adani Corporate House, Shantigram Near Vaishnav Devi Circle SG Highway, Khodiyar Ahmedabad 382 421 R-2 THE UNION OF INDIA Represented by its secretary Ministry of Finance Department of revenue, North Block New Delhi R-3 THE COMMISSIONER OF CUSTOMS (CH-II) Customs House 60 Rajaji Salai, Chennai 01 R-4 NTC LOGISTICS INDIA (P) LTD NTC Tower 97 Old No. 47 Linghi Chetty Street Chennai 01 WMP NO. 36480 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Chandini Pradeep Kumar M/s.Chamber 28- Advocates And Solicitors Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan Avanti Balachander Chandini Pradeep Kumar https://www.mhc.tn.gov.in/judis Sashiyaa Ramesh Rahul M Shankhar Chandini Pradeep Kumar Avanti Balachander M. Aravindan Batta Not FiledPvt Notice Permitted Proof FiledR1- Wardha Solar (maharashtra) Private Limited Represented By Its Authorized Representative Ganesh Sharma, Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, Sg Highway, Khodiyar, Ahmedabad 382 421R-2 The Union Of India Represented By Its Secretary, Ministry Of Finance, Department Of Revenue, North Block, New DelhiR-3 The Commissioner Of Customs (ch-ii) Customs House, 60, Rajaji Salai, Chennai 600 001R-4 Ntc Logistics India (p) Ltd (formerly Ntc Logistics (p) Ltd.), Ntc Tower, 97 (old No.47), Linghi Chetty Street, Chennai 600 001 For Respondent(s): Mr.Joseph Prabakar for R1 WMP NO. 36485 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Chandini Pradeep Kumar M/s.Chamber 28- Advocates And Solicitors Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan Avanti Balachander Chandini Pradeep Kumar https://www.mhc.tn.gov.in/judis Sashiyaa Ramesh Rahul M Shankhar Chandini Pradeep Kumar Avanti Balachander M. Aravindan M/s. A.R.Nixon, A. Jayachandran, V. Paul Panneer Selvam, R. Vaitheeswari For R4 Dt. 03/1/25Batta Not FiledPvt Notice Permitted Proof FiledR1- Golden Hatcheries Represented By Its Authorized Signatory Mr.Jeros Bhoja, No.3, First Cross, Queen Road, Millers Tank Bund Road, Bangalore-560 052.R-2 Principal Commissioner Of Customs Chennai-iv, Seaport Commissionerate, Customs House, 60, Krishna Block Rajaji Salai, Opp. Dist. Collectorate, Chennai-600 001.R-3 The Deputy Commissioner Of Customs Special Intelligence And Investigation Branch, Customs House, 60, Krishna Block Rajaji Salai, Opp. Dist. Collectorate, Chennai-600 001.R-5 Assistant Commissioner Of Customs (enq) Customs House Chennai Viii, 60, Rajaji Salai, Chennai-600 001. For Respondent(s): Mr.Joseph Prabakar for R1 WMP NO. 36625 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Chandini Pradeep Kumar M/s.Chamber 28- Advocates And Solicitors Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan https://www.mhc.tn.gov.in/judis Avanti Balachander Chandini Pradeep Kumar Sashiyaa Ramesh Rahul M Shankhar Chandini Pradeep Kumar Avanti Balachander M. Aravindan Batta Not FiledPvt Notice Permitted Proof FiledR1- M/s.Goyal Impex And Industries Limtied, Srep. By Its Authorised Signatory Gagan Goyal, 5/iv, The Mall Ludhiana-141 001. For Respondent(s): Mr.Joseph Prabakar for R1 R-2 THE COMMISSIONER OF CUSTOMS, Chennai II Commissionerate, Custom House, No. 60, Rajaji Salai, Chennai - 600001 Chennai R-3 THE DEPUTY COMMISSIONER OF CUSTOMS, Group 7B/ 7H, Custom House, No. 60, Rajaji Salai, Chennai - 600001 R-4 M/S.HIND TERMINALS CHENNAI PRIVATE LIMITED SF No. 392/ 1, 393/ 2 and 3, Elavambedu Village, Ponneri, Tiruvallur, Chennai - 601203 WMP NO. 36688 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Chandini Pradeep Kumar M/s.Chamber 28- Advocates And Solicitors Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 https://www.mhc.tn.gov.in/judis M.Aravindan Avanti Balachander Chandini Pradeep Kumar Sashiyaa Ramesh Rahul M Shankhar Chandini Pradeep Kumar Avanti Balachander M. Aravindan Batta Not FiledPvt Notice Permitted Proof FiledR-4 All Cargo Logistics Ltd Thiruvottiyur High Road, Ernavur, Chennai-600 057. For Respondent(s): Mr.Joseph Prabakar for R1 R1-GOYAL IMPEX AND INDUSTRIES LIMITED, 5/ IV, The Mall, Ludhiana - 141001, Rep. by its Authorised Signatory, Shri. Gagan Goyal Chennai-141 001. R-2 THE COMMISSIONER OF CUSTOMS Chennai II Commissionerate, Custom House, No. 60, Rajaji Salai, Chennai - 600001 R-3 THE DEPUTY COMMISSIONER OF CUSTOMS, Group 7B/ 7H, Custom House, No. 60, Rajaji Salai, Chennai - 600001 WMP NO. 39513 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Chandini Pradeep Kumar M/s.Chamber 28- Advocates And Solicitors Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh https://www.mhc.tn.gov.in/judis And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan Avanti Balachander Chandini Pradeep Kumar Sashiyaa Ramesh Rahul M Shankhar Chandini Pradeep Kumar Avanti Balachander M. Aravindan Avanit Balachander Sashinyaa Ramesh Batta Not FiledPvt Notice Permitted Proof Filed For Respondent(s): Mr.Joseph Prabakar for R1 R1-ADANI GREEN ENERGY (UP)LTD, Rep. by its authorized representative Ganesh Sharma, Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, SG Highway, Khodiyar, Ahmedabad 382421. R-2 THE UNION OF INDIA, Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. R-3 THE COMMISSIONER OF CUSTOMS(CH-II) Customs House, 60, Rajaji Salai, Chennai 600001. R-4 NTC LOGISTICS INDIA (P) LTD. (Formerly NTC Logistics(P) Ltd., NTC Tower, 97(OLD NO. 47), Linghi Chetty Street, Chennai-1. WMP NO. 37994 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Chandini Pradeep Kumar M/s.Chamber 28- Advocates And Solicitors Rahum M Shankhar Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar-ms/1929/2019 https://www.mhc.tn.gov.in/judis Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan Avanti Balachander Chandini Pradeep Kumar Sashiyaa Ramesh Rahul M Shankhar Chandini Pradeep Kumar Avanti Balachander M. Aravindan Avanit Balachander Sashinyaa Ramesh M/s. A.R.Nixon, A. Jayachandran, V. Paul Panneer Selvam, R. Vaitheeswari For R4 Dt. 03/1/25Batta Not FiledPvt Notice Permitted Proof FiledR1-golden Hatcheries Represented By Its Authorised Singatory Mr Jeros Bhoja No 3 First Cross, Queen Road, Millers Tank Bund Road Bangalore 560 052R-2 Principal Commissioner Of Customs Chennai Iv, Seaport Commissionerate Customs House, 60 Krishna Block Rajaji Salai Opp. District Collectorate, Chennai 600 001R-3 The Deputy Commissioner Of Customs Special Intelligence And Investigation Branch, Customs House, 60 Krishna Block Rajaji Salai Opp. District Collectorate, Chennai 600 001R-5 Assistant Commissioner Of Customs (enq) Custom House Chennai Viii No 60 Rajaji Salai Chennai 600 001 For Respondent(s): Mr.Joseph Prabakar for R1 WMP NO. 39503 of 2024 For Petitioner(s): M/s.Chamber 28 Rahul M Shankhar M/s.Chamber 28- Advocates Rahul M Shankar Chandini Pradeep Kumar M/s.Chamber 28- Advocates And Solicitors Rahum M Shankhar https://www.mhc.tn.gov.in/judis Chandini Pradeep Kumar M.Aravindan Avanti Balachander Chandini Pradeep Kumar-ms/1929/2019 Sashinyaa Ramesh And Solicitors Rahul M Shankhar-ms/1240/2018 M.Aravindan Avanti Balachander Chandini Pradeep Kumar Sashiyaa Ramesh Rahul M Shankhar Chandini Pradeep Kumar Avanti Balachander M. Aravindan Avanit Balachander Sashinyaa Ramesh Batta Not FiledPvt Notice Permitted Proof Filed For Respondent(s): Mr.Joseph Prabakar for R1 R1-ADANI ENTERPISES LTD, Rep. by its authorized representative Ganesh Sharma, Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, SG Highway, Khodiyar, Ahmedabad 382421. R-2 THE UNION OF INDIA Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. R-3 THE COMMISSIONER OF CUSTOMS (CH-II) Customs House, 60, Rajaji Salai, Chennai 600001. R-4 NTC LOGISTICS INDIA (P) LTD. (Formerly NTC Logistics(P) Ltd., NTC Tower, 97(OLD NO. 47), Linghi Chetty Street, Chennai-1. ORDER The above miscellaneous petitions are filed to condone the delay of 75 days, 75 days, 75 days, 75 days, 108 days, 108 days, 95 days, 75 days, 75 days, 79 days, 75 days, 75 days, 75 days, 75 days, 75 days, 75 days, https://www.mhc.tn.gov.in/judis 75 days, 75 days, 75 days, 108 days, 79 days and 78 days respectively in filing the above review applications. 2.This Court is convinced with the reasons stated in the respective affidavits filed in support of the above miscellaneous petitions. The petitioners have given sufficient reasons explaining the delay. 3.The learned counsel appearing for the 1st respondent has no serious objection in allowing the miscellaneous petitions. 4.Accordingly, the miscellaneous petitions filed seeking condonation of delay are ordered. 5.Registry is directed to number the review applications and post the same for admission on 23.01.2025 at 3.30 p.m. (S.S.SUNDAR, J.) (MOHAMMED SHAFFIQ,J) 07-01-2025 AP https://www.mhc.tn.gov.in/judis WMP NO. 36027 of 2024 To 1. Wardha Solar (maharashtra) Private Limited Represented By Its Authorized Representative Ganesh Sharma, Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, Sg Highway, Khodiyar, Ahmedabad 382 421 2. The Union Of India Represented By Its Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 3. The Commissioner Of Customs (ch-ii) Customs House, 60, Rajaji Salai, Chennai 600 001 4. Ntc Logistics India(p) Ltd. (formerly Ntc Logistics(p) Ltd.), Ntc Tower, 97 (old No.47), Linghi Chetty Street, Chennai- 600 001 WMP NO. 36092 of 2024 1. The Deputy Commissioner Of Customs, 1st Floor, KGN Towers, No. 62, Ethiraj Salai, Egmore, Chennai 600 105 Rep. by its Authorised Signatory A.Umaibalam 2. Goyal Impex And Industries Limited, 5/ IV, The Mall, Ludhiana, Punjab - 141001 WMP NO. 36477 of 2024 1. Parampujya Solar Energy Private Limited C/o. Ccai, India Bulls Financial Center, Tower 3-8th F1 Senapati Bapat Marg, Elphinstone West, Mumbai- 400 013. 2. The Union Of India Represented By Its Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi https://www.mhc.tn.gov.in/judis 3. The Commissioner Of Customs (ch-ii) Customs House, 60, Rajaji Salai, Chennai 600 001 4. Ntc Logistics India (p) Ltd (formerly Ntc Logistics (p) Ltd.), Ntc Tower, 97 (old No.47), Linghi Chetty Street, Chennai 600 001 WMP NO. 36674 of 2024 1. Assistant Commissioner of Customs, 807-809, Raheja Towers, 177, Anna Salai, Chennai 600 002. Rep. By Its Authorized Signatory Mr.E.L. Thomas. Chennai 2. Asia Marketing, 17/1 R.C.Building, Kamtee Road, Near SFS Church, Nagpur 440 001 WMP NO. 37935 of 2024 1. Wardha Solar KGN Towers, 7th Floor, A Wing, Old no.31,32, New No.62, Commander in Chief Road, Egmore, Chennai-600105. 2. The Union Of India Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 3. The Commissioner Of Customs(ch-ii), Customs House, 60, Rajaji Salai, Chennai 600001. 4. Ntc Logistics India (p) Ltd. (Formerly NTC Logistics(P) Ltd., NTC Tower, 97(OLD NO. 47), Linghi Chetty Street, Chennai-600001. WMP NO. 38168 of 2024 1. Wardha Solar (maharashtra ) Private Limited EGA Trade Centre, 3rd Floor,Door No. 318, Poonamallee https://www.mhc.tn.gov.in/judis High Road,Kilpauk, Chennai- 600 010. 2. The Union Of India Rep by its Secretary , Ministry of Finance, Department of Revenue, North Block,New Delhi. 3. The Commissioner Of Customs (ch-ii) Customs House,60 Rajaji Salai, Chennai- 600 001. 4. Ntc Logistics India (p) Ltd (Formerly NTC Logistics (P) Ltd..) NTC Tower,97 (Old No.47),Linghi Chetty Street,Chennai- 600 001. WMP NO. 38675 of 2024 1. The Deputy Commissioner Of Customs 1st Floor, KGN Towers, No. 62, Ethiraj Salai, Egmore, Chennai 600015 Rep. by its Authorised Signatory A.Umaibalam 2. M/s. Goyal Impex And Industries Limited, 5/ IV, The Mall, Ludhiana - 141001 WMP NO. 39540 of 2024 1. Adani Green Energy (up) Pvt Ltd Ml-Tamilnadu, Prestige Palladium Beyan, 3rd Floor, Greams Road, Nungambakkam Division, 600 006. 2. The Union Of India Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 3. The Commissioner Of Customs (ch-ii) Customs House, 60, Rajaji Salai, Chennai 600 01. 4. Ntc Logistrics India (p) Ltd., (Formerly NTC Logistics (P) Ltd.,) NTC Tower, 97 (Old No.47), Linghi Chetty Street, Chennai 600 001. https://www.mhc.tn.gov.in/judis WMP NO. 39545 of 2024 1. Wardha Solar Maharashtra Private Limited Ml-Tamilnadu, Prestige Palladium Beyan, 3rd Floor, Greams Road, Nungambakkam Division, 600 006. 2. The Union Of India Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 3. The Commissioner Of Customs (ch-ii) Customs House, 60, Rajaji Salai, Chennai 600 01. 4. Ntc Logistrics India (p) Ltd., (Formerly NTC Logistics (P) Ltd.,) NTC Tower, 97 (Old No.47), Linghi Chetty Street, Chennai 600 001. WMP NO. 39433 of 2024 1. Parampujya Solar Energy 7th Floor A wing KGN Towers New No 62 Old No 32 Commander in Chief road Egmore chennai- 105 2. The Union Of India Rep by its Secretary Ministry of Finance Department of Revenue North Block New Delhi 3. The Commissoner Of Customs (ch- Ii) Customs House 60, Rajaji Salai chennai- 1 4. Babaji Shivram Clearing And Carriers Pvt Ltd Plot No 2 Behind Excom House Sakivihar Road Sakinaka Andheri East Mumbai 400072 WMP NO. 37758 of 2024 1. Adani Enterprises Limited, EGA Trade Centre, 3rd Floor, Door No.318, Poonamalle https://www.mhc.tn.gov.in/judis High Road, Kilpauk, Chennai-600010. 2. The Union Of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 3. The Commissioner Of Customs(ch-ii), Customs House, 60, Rajaji Salai, Chennai 600001. 4. Ntc Logistics India (p) Ltd. (Formerly NTC Logistics(P) Ltd., NTC Tower, 97(OLD NO. 47), Linghi Chetty Street, Chennai-600001. WMP NO. 37873 of 2024 1. Assistant Commissioner of Customs Ega Trade Centre, 3rd Floor, Door No.318, Poonamalee High Road, Kilpauk, Chennai-600 010, Represented by its constituted Attorney Mr.G.Iruthayanathan 2. M/s.Aadidev International No.7918, Roshanara Road, Dinanath Marg, Delhi-110 007 3. M/s.Neelkanth Impex No.V-393, Rajeev Gandhi Marg, Vijay Park, North Delhi-110053 4. M/s.Priyanshi Overseas No.F-893, Ram Park Ext. Loni, Ghaziabad-201010 5. Ace Kargoways Pvt. Ltd., No.83/84, Moore Street, 2nd floor, Chennai-600 001 WMP NO. 36472 of 2024 1. Warda Solar (maharashtra) Private Limited C/o. Ccai, India Bulls Financial Center, Tower 3-8th F1 Senapati Bapat Marg, Elphinstone West, Mumbai- 400 013. 2. The Union Of India Represented By Its Secretary, Ministry Of Finance, Department Of https://www.mhc.tn.gov.in/judis Revenue, North Block, New Delhi 3. The Commissioner Of Customs (ch-ii) Customs House, 60, Rajaji Salai, Chennai 600 001 4. Ntc Logistics India (p) Ltd (formerly Ntc Logistics (p) Ltd.), Ntc Tower, 97 (old No.47), Linghi Chetty Street, Chennai 600 001 WMP NO. 36473 of 2024 1. Adani Green Energy (up) Ltd C/o. Cma Cgm Agencies (india) Pvt. Ltd. Seshachala Centre, No.636/1, Anna Salai (mount Road), Nandanam, Chennai-tamil Nadu 600 035. 2. The Union Of India Represented By Its Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 3. The Commissioner Of Customs (ch-ii) Customs House, 60, Rajaji Salai, Chennai 600 001 4. Ntc Logistics India (p) Ltd (formerly Ntc Logistics (p) Ltd.), Ntc Tower, 97 (old No.47), Linghi Chetty Street, Chennai 600 001 WMP NO. 36090 of 2024 1. Parampujya Solar Energy Pvt. Ltd EGA Trade Centre 3rd Floor Door No. 318 Poonamalle High Road, Kilpauk Chennai 10 2. The Union Of India Represented by its secretary Ministry of Finance Department of revenue, North Block New Delhi 3. The Commissioner Of Customs (ch-ii) Customs House 60 Rajaji Salai, Chennai 01 https://www.mhc.tn.gov.in/judis 4. Ntc Logistics India (p) Ltd NTC Tower 97 Old No. 47 Linghi Chetty Street Chennai 01 WMP NO. 36480 of 2024 1. Wardha Solar (maharashtra) Private Limited Calavalas Aditya 2nd Floor, New 8, Old 15, Whannels Road, Egmore, Chennai-600 008. 2. The Union Of India Represented By Its Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi 3. The Commissioner Of Customs (ch-ii) Customs House, 60, Rajaji Salai, Chennai 600 001 4. Ntc Logistics India (p) Ltd (formerly Ntc Logistics (p) Ltd.), Ntc Tower, 97 (old No.47), Linghi Chetty Street, Chennai 600 001 WMP NO. 36485 of 2024 1. Golden Hatcheries 7th Floor, A Wing Kgn Towers, New No.62, Old No.32, Commander In Chief Road, Egmore, Chennai-600 105. 2. Principal Commissioner Of Customs Chennai-iv, Seaport Commissionerate, Customs House, 60, Krishna Block Rajaji Salai, Opp. Dist. Collectorate, Chennai-600 001. 3. The Deputy Commissioner Of Customs Special Intelligence And Investigation Branch, Customs House, 60, Krishna Block Rajaji Salai, Opp. Dist. Collectorate, Chennai-600 001. 4. Triway Container Freight Station Pvt.Ltd. No.14, Jaffer Street, Behind Custom House, Chennai-600 001. 5. Assistant Commissioner Of Customs (enq) Customs House Chennai Viii, 60, Rajaji Salai, Chennai-600 001. https://www.mhc.tn.gov.in/judis WMP NO. 36625 of 2024 1. M/s.Goyal Impex And Industries Limtied, First Floor Kgn Towers No.62, Ethiraj Salai, Egmore, Chennai-600 105. 2. The Commissioner Of Customs, Chennai II Commissionerate, Custom House, No. 60, Rajaji Salai, Chennai - 600001 Chennai 3. The Deputy Commissioner Of Customs, Group 7B/ 7H, Custom House, No. 60, Rajaji Salai, Chennai - 600001 4. M/s.Hind Terminals Chennai Private Limited SF No. 392/ 1, 393/ 2 and 3, Elavambedu Village, Ponneri, Tiruvallur, Chennai - 601203 WMP NO. 36688 of 2024 1. Goyal Impex And Industries Limited, First Floor, KGN Towers, No. 62, Ethiraj Salai, Egmore, Chennai - 600105 2. The Commissioner Of Customs Chennai II Commissionerate, Custom House, No. 60, Rajaji Salai, Chennai - 600001 3. The Deputy Commissioner Of Customs, Group 7B/ 7H, Custom House, No. 60, Rajaji Salai, Chennai - 600001 4. All Cargo Logistics Ltd Thiruvottiyur High Road, Ernavur, Chennai-600 057. WMP NO. 39513 of 2024 1. ADANI GREEN Energy (UP)Ltd, Prestige Palladium Bayan, 3rd Floor, Greams Road, Chennai-600006. https://www.mhc.tn.gov.in/judis 2. The Union Of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 3. The Commissioner Of Customs(ch-ii) Customs House, 60, Rajaji Salai, Chennai 600001. 4. Ntc Logistics India (p) Ltd. (Formerly NTC Logistics(P) Ltd., NTC Tower, 97(OLD NO. 47), Linghi Chetty Street, Chennai-1. WMP NO. 37994 of 2024 1. Golden Hatcheries Kgn Towers 7th Floor A Wing Old No 31,32 New No 62 Commander In Chief Road, Egmore Chennai 600 105 2. Principal Commissioner Of Customs Chennai Iv, Seaport Commissionerate Customs House, 60 Krishna Block Rajaji Salai Opp. District Collectorate, Chennai 600 001 3. The Deputy Commissioner Of Customs Special Intelligence And Investigation Branch, Customs House, 60 Krishna Block Rajaji Salai Opp. District Collectorate, Chennai 600 001 4. Triway Container Freight Station Pvt. Ltd No 14, Jaffer Street Behind Custom House, Chennai 600001 5. Assistant Commissioner Of Customs (enq) Custom House Chennai Viii No 60 Rajaji Salai Chennai 600 001 WMP NO. 39503 of 2024 1. Adani Enterpises Ltd, India Bullas Financial Center, Tower 3-8th FI Senapati Bapat Marg, Elphinstone West, Mumbai-400013. 2. The Union Of India Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. https://www.mhc.tn.gov.in/judis 3. The Commissioner Of Customs (CH-II) Customs House, 60, Rajaji Salai, Chennai 600001. 4. Ntc Logistics India (p) Ltd. (Formerly NTC Logistics(P) Ltd., NTC Tower, 97(OLD NO. 47), Linghi Chetty Street, Chennai-1. S.S.SUNDAR, J., AND MOHAMMED SHAFFIQ, J. AP WMP NO. 36027 of 2024, WMP NO. 36092 OF 2024,WMP NO. 36477 OF 2024,WMP NO. 36674 OF 2024,WMP NO. 37935 OF 2024,WMP NO. 38168 OF 2024,WMP NO. 38675 OF 2024,WMP NO. 39540 OF 2024,WMP NO. 39545 OF 2024,WMP NO. 39433 OF 2024,WMP NO. 37758 OF 2024,WMP NO. 37873 OF 2024,WMP NO. 36472 OF 2024,WMP NO. 36473 OF 2024,WMP NO. 36090 OF 2024,WMP NO. 36480 OF 2024,WMP NO. 36485 OF 2024,WMP NO. 36625 OF 2024,WMP NO. 36688 OF 2024,WMP NO. 39513 OF 2024,WMP NO. 37994 OF 2024,WMP NO. 39503 OF 2024 in Rev.Aplw.SR.Nos.147465, 140209, 140208, 142402, 157364, 157280, 150254, 140186, 141533, 142406, 140281, 140280, 141541, 141519, 140291, 141566, 142367, 140191, 140257, 157365, 142397,141537/2024 https://www.mhc.tn.gov.in/judis 07.01.2025 https://www.mhc.tn.gov.in/judis