M/S.Seaways Liner Agencies Pvt. Ltd., v. The Commissioner Of Customs,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07.11.2024
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.4024, 6815, 6819, 6893 & 6895 of 2021 & 5037 of 2021 and W.M.P.Nos.4596, 7367, 7369, 7431 & 7433 of 2021 & 5152 of 2021 M/s.Seaways Liner Agencies Pvt. Ltd Agents of Maxicon container Line Pte Ltd 105, 2nd Floor, Rahmat Mazil, Armenian Street, Chennai, Tamil Nadu 600 001.
Represented by its Authorized Signatory Mr.D.Mathivanan ....Petitioner in all W.Ps Vs
1. The Commissioner of Customs, Chennai IV Commissionerate, Customs House, No.60, Rajaji Salai, Chennai 600 001.
2. Deputy Commissioner of Customs Chennai IV Commissionerate (UCC), Customs House, No.60, Rajaji Salai, Chennai 600 001.
....Respondents in all W.Ps PRAYER in W.P.No.4024 of 2021: Writ Petition is filed under Article 226 of Constitution of India, pleased to issue a Writ of Certiorari to call for the records leading to the issuance of the order in Original No.78973/2021 dated 08.01.2021, passed by the 2nd Respondent and quash the same.
PRAYER in W.P.No.6815 of 2021: Writ Petition is filed under Article 226 of Constitution of India, pleased to issue a Writ of Certiorari to call for the records leading to the issuance of the order in Original No.79103/2021 dated 19.01.2021, vide F.No.S.Misc.43/2020-UCC passed by the 2nd Respondent and quash the same.
PRAYER in W.P.No.6893 of 2021: Writ Petition is filed under Article 226 of Constitution of India, pleased to issue a Writ of Certiorari to call for the records leading to the issuance of order in Original No.79105/2021 dated 19.01.2021 vide F.No.S.Misc 28/2020-UCC passed by the 2nd respondent and quash the same.
PRAYER in W.P.No.6895 of 2021: Writ Petition is filed under Article 226 of Constitution of India, pleased to issue a Writ of Certiorari to call for the records leading to the issuance of order in Original No.79106/2021 dated 19.01.2021 vide F.No.S.Misc 38/2020-UCC passed by the 2nd respondent and quash the same.
PRAYER in W.P.No.6819 of 2021: Writ Petition is filed under Article 226 of Constitution of India, pleased to issue a Writ of Certiorari to call for the records leading to the issuance of order in Original No.79104/2021 dated 19.01.2021, vide F.No.S.Misc 42/2020-UCC passed by the 2nd respondent and quash the same.
PRAYER in W.P.No.5037 of 2021: Writ Petition is filed under Article 226 of Constitution of India, pleased to issue a Writ of Certiorari to call for the records leading to the issuance of the Show Cause Notice dated 18.12.2020 vide F.No.S.Misc.144/2020-UCC issued by the 2nd respondent, quash the same and consequently quash order in Original No.87754/2022 dated 31.01.2022 passed by the 2nd respondent.
In all W.Ps For Petitioner : Mr.C.Thiyagarajnan For Respondents : Mr.M.Santhanaraman Senior Standing Counsel
O R D E R
By this common order, all these Writ Petitions are being disposed of. In these Writ Petitions, the petitioner has challenge the respective impugned orders in Original Nos., as detailed below:- S.No. W.P.Nos.
Date of Import Date of Issuance of SCN Impugned order in Origina Nos.
Date of order in Original 1.
12.06.2007 18.12.2020 87754/2022 31.01.2022 2.
05.12.2011 04.12.2020 79103/2021 19.01.2021 3.
17.11.2011 14.11.2020 79105/2021 19.01.2021 4.
08.11.2011 16.11.2020 79106/2021 19.01.2021 5.
05.12.2011 16.11.2020 78973/2021 08.01.2021 6.
05.12.2011 04.12.2020 79104/2021 19.01.2021
2. The issue in this case stands squarely covered in favour of the petitioner in terms of the order of this Court dated 21.12.2023 in W.P.No.8247 of 2021 etc., batch, which was also followed by this Court in W.P.Nos. 8789 of 2021 etc., batch, dated 09.08.2024 and the operative portion is as follows:
7. Applying the reasoning contained in the above judgements it leaves no room for any doubt in my mind that the impugned proceedings under Section 124 of the Act, 12 yeats after the import is liable to be set aside on the ground of unreasonable delay. Thus the impugned proceedings are set aside. The Writ Petitions stand disposed of. No costs. Consequently, connected miscellaneous are closed.
3. Under these circumstances, the impugned orders are quashed insofar as the petitioner is concerned. Accordingly, these Writ Petitions stands allowed. No costs. Consequently, the connected miscellaneous petitions are closed.
07.11.2024 Index :Yes/No Speaking order : Yes Sma
To
1. The Commissioner of Customs, Chennai IV Commissionerate, Customs House, No.60, Rajaji Salai, Chennai 600 001.
2. Deputy Commissioner of Customs Chennai IV Commissionerate (UCC), Customs House, No.60, Rajaji Salai, Chennai 600 001.
C.SARAVANAN, J Sma W.P.Nos.4024, 6815, 6819, 6893 & 6895 of 2021 & 5037 of 2021 07.11.2024