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Madras High CourtWP/7661/2026disposed of

M/S Chakrapani Vyapar Pvt. Ltd v. The Chief Commissioner Of Customs (Refunds Ch- Ii)

2026-02-27Honourable Mr Justice Abdul Quddhose4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27-02-2026

CORAM

THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE M/s Chakrapani Vyapar Pvt. Ltd Represented by its Director, Mr. Alok Seitha No 3, 2nd floor, 3rd Cross Lalbagh Road Bangalore 5460 027 Petitioner(s) Vs

1. The Chief Commissioner of Customs (Refunds Ch- II) Customs House No 60 Rajaji Salai, Chennai 600 001 2.The Assistant Deputy Commissioner of Customs (Refunds CH- II) Customs House No 60 Rajaji Salai, Chennai 600 001 Respondent(s) PRAYER Directing the Respondents to decide the refund claims filed by them against Bill of Entry No 861192, Bill of Entry No 86473, Bill of Entry No 876413,bill of Entry no 900982, Bill of Entry No 924174, Bill of Entry no 925212, Bill Entry No 932908, Bill of Entry No 933010 Bill of Entry no 933013 and Bill of Entry no 941727 Bill of Entry no 943 041 within a time frame as may be fixed by this Court For Petitioner(s):

M/s.KTK.Priyadarsini for Mr.S.Murugappan For Respondent(s):

M/s.Anu Ganesan,JSC For Respondents

ORDER

This writ petition has been filed seeking for refund of the customs duty. According to the petitioner, the petitioner became entitled to the claim of refund of Special Additional Duty (SAD) for the import made under the Bills of Entry morefully described in the prayer to this writ petition, in terms of Notification No.102/2007-Customs, dated 14.09.2007. The petitioner had earlier given representations to the respondents seeking for refund of the Special Additional Duty. Since those representations have not been considered till date, the petitioner has filed this writ petition.

2. Ms.Anu Ganesan, learned JSC, accepts notice on behalf of the respondents.

3. No prejudice will be caused to the respondents if the petitioner's representations are considered, on merits and in accordance with law, in the light of Notification No.102/2007-Customs, dated 14.09.2007, within a time frame to be fixed by this Court. Accordingly, this writ petition is disposed by directing the second respondent to pass final orders, on merits and in accordance with law, on the petitioner's representations disclosed in the affidavit filed in support of this writ petition, seeking for refund of Special Additional Duty in terms of Notification No.102/2007-Customs, dated 14.09.2007, for the Bills of Entry morefully disclosed in the prayer to this writ

petition, within a period of 12 weeks from the date of receipt of a copy of this order. This Court is not expressing any opinion on the merits of the petitioner's representations. No Costs.

27-02-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes ab/rkm To 1.The Chief Commissioner of Customs (Refunds Ch- II) Customs House No 60 Rajaji Salai, Chennai 600 001 2.The Assistant Deputy Commissioner of Customs (Refunds CH- II) Customs House No 60 Rajaji Salai, Chennai 600 001

ABDUL QUDDHOSE J.

ab/rkm 27-02-2026