Madras High CourtWP/7677/2026disposed of

M/S. Kamdhenu Polymers Private Limited v. The Chief Commissioner Of Customs

2026-02-27Honourable Mr Justice Abdul Quddhose4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27-02-2026

CORAM

THE HON'BLE MR JUSTICE ABDUL QUDDHOSE M/s. Kamdhenu Polymers Private Limited Represented by its Director, Vijay Shankar Saraf, 37/12-1 Archana Complex, 4th cross, Lalbagh Road, Bangalore 560 027 ..Petitioner(s) Vs

1. The Chief Commissioner of Customs 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) Writ petition is filed under Article 226 of the Constitution of India seeking for issuance of a writ of mandamus to direct the respondents to decide the refund claims filed by them against Bill of Entry No. 563894 dated 27.09.2007, Bill of Entry No. 565334, Bill of Entry No. 565460, Bill of Entry No.565335, Bill of Entry No. 565336 all dated 28.09.2007 , Bill of Entry No. 561233 dated 24.9.2007, Bill of Entry No. 565810 dated 29.9.2007, Bill of Entry No. 567113 dated 3.10.2007, Bill of Entry No. 565808 dated 29.9.2007 , Bill of Entry No. 567126 dated 3.10.2007 , Bill of Entry No.610576 and Bill of Entry No. 610702 both dated 28.11.2007 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 Respondent

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 RKM To

1. The Chief Commissioner of Customs 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.

RKM 27-02-2026