M/S.Mundhra Bullion Pvt. Ltd, v. The Commissioner Of Customs
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.07.2023
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ M/s.Mundhra Bullion Private Limited Rep. By its Director, Mr.Ashish Mundhra No.20, Thulasingam Street, Sowcarpet, Chennai - 600 079.
... Petitioner Vs
1. The Commissioner of Customs (Import) Air Cargo Complex Meenambakkam, Chennai - 600 027.
2.The Additional Director General, Directorate - General of Revenue Intelligence, No.25, Gopalakrishna Road, T.Nagar, Chennai - 600 017.
3.The Senior Intelligence Officer, O/o Directorate-General of Revenue Intelligence Chennai Zonal Unit, No.25, Gopalakrishna Road, T.Nagar, Chennai - 600 017.
4.M/s.Shree Ganapati Gem & Jewellers Pvt.Ltd Rep by its Director Mr. Narayan Soni No.63A, Burtalla Street, Kolkata 5.The Commissioner of Customs Customs House, Chennai - 600 001.
6. The Commissioner of Customs Seaport - Import, Custom House, Rajaji Salai, Chennai - 01.
(R6 is impleaded as per an order of this Court dated 23.09.2013 by KKSK in MP.No.2 of 2013 in WP.No.18939 and MP.No.3 of 2013 in WP.No.11726 of 2023
...Respondents
Prayer: Writ petition filed under Article 226 of the Constitution of India to issue a Writ of certiorari to call for the records of the Mahazar of the respondents 1 to 3 dated 19th March 2013 and quash the illegal seizure of 3 kgs of gold bullion bars, Perth Mint, Australia 1 kg each of 995 quality with serial Nos.2195147, 2195148 and 2195176. For Petitioner : Mr.S.N.Saiprashanth for M/s.Mc Gan Law Firm For Respondents : Mr.Umesh Rao.K, Senior Standing Counsel for R1, R5 and R6 Mr.V.Sundareswaran, Senior Panel Counsel for R2, R3 For Respondent -4 : No Appearance
ORDER
When the matter is taken up for hearing, the learned counsel for the petitioner submits that he has filed a memo stating that the relief sought for in the Writ Petition has become infructous. The relevant portion of the Memo is extracted hereunder:
"It is submitted that this Writ Petition has become infructuous in view of the subsequent order of confiscation passed by the Adjudicating authority in order in Original No.90858 of 2022 dated 15.06.2022.
2. It is submitted that against the order in Original which the Assessee has preferred an Appeal in C/40053 of 2023 before the Customs, Excise and Service Tax Appellate Tribunal (C.E.S.T.A.T), Chennai in which orders were reserved on 28.06.2023.
2. Recording the memo filed by the learned counsel for the petitioner, this writ petition is dismissed as infructuous. No costs. 05.07.2023 Index: Yes/ No Internet : Yes/No drl
To
1. The Commissioner of Customs (Import) Air Cargo Complex Meenambakkam, Chennai - 600 027.
2.The Additional Director General, Directorate - General of Revenue Intelligence, No.25, Gopalakrishna Road, T.Nagar, Chennai - 600 017.
3.The Senior Intelligence Officer, O/o Directorate-General of Revenue Intelligence Chennai Zonal Unit, No.25, Gopalakrishna Road, T.Nagar, Chennai - 600 017.
4.The Director, Mr. Narayan Soni M/s.Shree Ganapati Gem & Jewellers Pvt.Ltd No.63A, Burtalla Street, Kolkata 5.The Commissioner of Customs Customs House, Chennai - 600 001.
6. The Commissioner of Customs Seaport - Import, Custom House, Rajaji Salai, Chennai - 01.
MOHAMMED SHAFFIQ, J.
drl 05.07.2023