M/S.Topsia Estates Pvt., Ltd., v. The Commissioner Of Customs

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 02.01.2026 CORAM :

THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE and W.M.P.No.23158 of 2016 M/s.Topsia Estates Pvt. Ltd., Suite No.4001, Raj Chambers, 7B Justice Dwarkanath Road, Kolkata - 700 020, Represented by its Authorized Signatory Shri R.Bharathkumar ... Petitioner Vs.

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

2.The Assistant Commissioner of Customs, Refunds, Chennai - IV, Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

... 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 of the 1st respondent leading to issuance of Order in Appeal No.C.Cus.II.No.717/2015 dated 30.08.2015 and quash the same and further direct the 1st respondent to consider the petitioner's appeal afresh, on its merits, in light of the Judgments of the Hon'ble High Court of Delhi in the cases of M/s.Pioneer India Electronics Pvt. Ltd., Vs. Union of India and the Principal Page No.1 of 4

Commissioner of Customs Vs. Riso India Pvt. Ltd., in so far as it relates to payment of interest for delayed sanction of refund. For Petitioner : No appearance For Respondents : Mr.G.Meganathan Junior Standing Counsel *****

ORDER

There is no representation on the side of the petitioner.

2. On the last hearing, i.e., on 05.12.2025, the learned counsel on record for the petitioner submitted that he is no longer the counsel for the petitioner and he has also made an endorsement to that effect in the court bundle. In view of the same, this Court had directed the Registry to print the name of the petitioner in the cause list in the place of the learned counsel on record for the petitioner.

3. As directed by this Court, Registry has printed the name of the petitioner in the place of counsel on record for the petitioner. Till date, no one has entered appearance on behalf of the petitioner. This writ petition is of the year 2016. In view of the same, no further indulgence can be shown and it can now be inferred that the petitioner is not interested to prosecute the case. Page No.2 of 4

4. Accordingly, this Writ Petition is dismissed for non-prosecution. No costs. Consequently, the connected miscellaneous petition is closed. 02.01.2026 Index : Yes / No Speaking order / Non-speaking order sp To 1.The Commissioner of Customs (Appeals-II), Custom House, No.60, Rajaji Salai, Chennai - 600 001.

2.The Assistant Commissioner of Customs, Refunds, Chennai - IV, Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

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ABDUL QUDDHOSE, J.

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