Tarun Kumar v. The Commissioner Of Customs

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 27.01.2026 CORAM :

THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE and W.M.P.No.4044 of 2023 Tarun Kumar ... Petitioner Vs.

1.The Commissioner of Customs, Chennai - VII Commissionerate, GST Road, Meenambakkam, Chennai - 27.

2.Intelligence Officer, Directorate of Revenue Intelligence, No.27, GN Chetty Road, T.Nagar, Chennai - 17.

... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned seizure Memorandum of the 2nd respondent in F.No.DRI/CZU/VIII/48/ENQ-1/INT-45/2022 dated 02.11.2022 and quash the same and consequently direct the respondents to hand over petitioner the custody of the BMW car bearing Registration No.TN 13 W 7607 and Bolero pick up vehicle bearing Registration No.TN 13 V 8856 which was seized by the 2nd respondent on 06.10.2022 in connection with the case in R.R.No.23/2022 in F.No.DRI/CZU/VIII/48/ENQ-1/INT-45/2022.

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For Petitioner : Mr.C.K.M.Appaji For Respondents : Ms.Sai Srujan Tayi Senior Panel Counsel *****

ORDER

The learned counsel for the petitioner submits that, subsequent to the passing of the impugned seizure memorandum, the goods have been confiscated through an order in original passed by the Customs Department. He would also submit that an appeal has been preferred against the order in original by the petitioner. In view of the same, due to the subsequent developments, nothing survives for further adjudication in this writ petition. However, liberty may be granted to the petitioner to raise all objections in the present proceedings pending before the appropriate competent authority as known to the petitioner under law.

2. This Court has not expressed any opinion on the merits of the petitioner's case in this writ petition.

3. Since the prayer sought for in this writ petition has now become infructuous on account of the subsequent developments in the case as recorded supra, this Writ Petition is disposed of as infructuous, by granting liberty to the Page No.2 of 4

petitioner to raise all objections in the pending proceedings before the appropriate competent authority in the manner known to the petitioner under law. No costs. Consequently, the connected miscellaneous petition is closed. 27.01.2026 Index : Yes / No Speaking order / Non-speaking order sp To 1.The Commissioner of Customs, Chennai - VII Commissionerate, GST Road, Meenambakkam, Chennai - 27.

2.The Intelligence Officer, Directorate of Revenue Intelligence, No.27, GN Chetty Road, T.Nagar, Chennai - 17.

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ABDUL QUDDHOSE, J.

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