M/S. Amg Sports v. The Commissioner Of Customs

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 25.09.2024

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN M/s.AMG Sports, Second Floor, No.62/138, WVN Manor, Santhome High Road, Chennai - 600 004.

Represented by its Partner Shri Arun Arora ... Petitioner Vs.

1.The Commissioner of Customs, Chennai II Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

2.The Deputy Commissioner of Customs (LN), Chennai II Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

... Respondent 1/4

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, to direct the respondents to cause provisional release of the goods imported vide Bill of Entry No.4760966 dated 21.07.2021 in terms of Section 110A of the Customs Act, 1962 and further direct the respondents to issue a "Detention Certificate" in terms of Regulation 6(1)(1) of the Handling of Cargo in Customs Areas Regulations 2009.

For Petitioner : Mr.M.Mukilan for Mr.S.Krishnanand For Respondents : Mr.Sai Srujan Tayi Senior Standing Counsel

ORDER

Mr.S.Krishnanand, learned counsel for the petitioner appeared through Video Conferencing and submits that this Writ Petition has become infructuous as the Show Cause Notice has been adjudicated and Order in Original has also been passed. He has also made an endorsement to that effect in the Court bundle. 2/4

2. In view of the same, this Writ Petition is closed with liberty to work out the remedy against the Assessment Order that has been passed during the pendency of the present Writ Petition. No costs. 25.09.2024 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order jas To 1.The Commissioner of Customs, Chennai II Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

2.The Deputy Commissioner of Customs, (LN), Chennai II Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

C.SARAVANAN, J.

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