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Madras High CourtWP/9198/2024disposed of

Nakoda Unique Gold Private Ltd, v. Principal Commissioner Of Customs,

2026-03-23Honourable Mr.Justice Mohammed Shaffiq10 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23-03-2026

CORAM

THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ WP No. 9198 of 2024 & WMP Nos.10235 and 10237 of 2024 and WP No. 9202 of 2024 & WMP Nos.10242 and 10244 of 2024 Nakoda Unique Gold Private Ltd, Ref. By Its Managing Director, K.Ramanlal, No. 59, N.S.C.Bose Road, Chennai -600 079.

..Petitioner in WP 9198 of 2024 Mr.K.Ramanlal Managing Director, M/s. Nakoda Unique Gold Private Limited, No.59, N.S.C. Bose Road, Chennai 600 079.

..Petitioner in WP 9202 of 2024 Vs Principal Commissioner Of Customs, Chennai-VII, Commissionerate, New Customs House, Meenambakkam, Chennai -600 016.

..Respondent in both the petitions PRAYER: Writ Petitions filed under Article 226 of the Constitution of India praying for a writ of Certiorari, calling for the entire records relating to the Impugned Order in Original No. 466/2024-AIR dated 15.02.2024, of the Respondent and quash the same.

For Petitioner(s):

(in both the petitions) Ms.Ramya Muralikumaran M/s.Mcgan Law Firm For Respondent(s):

(in both the petitions) Mr.S.Gurumoorthy, Senior Standing Counsel COMMON ORDER The present writ petition is filed challenging the impugned order dated 15.02.2024 on the short ground that petitioners had, on 27.06.2023, requested the Adjudicating Authority to adjourn the matter by two weeks, as their counsel, Mr.R.Gopinath was unwell. However, the impugned order was passed on 15.02.2024 without informing the petitioners whether the above request has been acceded to or rejected. The learned counsel for the petitioners would also submit that, as a matter of fact, petitioners were never informed of the next hearing date or the outcome of their adjournment request.

2. This Court finds that while the petitioners do not have a strict right to an adjournment, they certainly have a right to have such a request considered. Upon perusal of the records, it is not clear if petitioners' request for adjournment was even considered. When this was pointed out to the learned counsel for the respondent, they were unable to produce material showing that the request was, in fact, considered by the respondent Authority.

3. When it was suggested that the matters be remanded back, the learned counsel for the respondent would submit that a date be fixed for a hearing to the petitioners without any further adjournments. This was agreed to by the learned counsel for the petitioners.

4. In that view of the mater, the petitioner shall appear before the respondent Authority on 08.04.2026 at 11 a.m. before the Principal Commissioner of Customs, Air Cargo along with objections/documents if any. No further adjournments shall be requested by the petitioner. The respondent Authority shall consider objections/documents if any submitted and pass appropriate orders in accordance with law, after affording reasonable opportunity of hearing to the petitioners and other interested persons.

5. With the above directions, the writ petition stands disposed of. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed.

23-03-2026 Index: Yes/No Speaking/Non-speaking order jv

To Principal Commissioner Of Customs, Chennai-VII, Commissionerate, New Customs House, Meenambakkam, Chennai -600 016.

MOHAMMED SHAFFIQ, J.

jv WP No. 9198 of 2024 and 9202 of 2024 23-03-2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20-04-2026

CORAM

THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ WP No. 9198 of 2024 & WMP Nos.10235 and 10237 of 2024 and WP No. 9202 of 2024 & WMP Nos.10242 and 10244 of 2024 Nakoda Unique Gold Private Ltd., Represented by its Managing Director, K.Ramanlal, No. 59, N.S.C.Bose Road, Chennai -600 079.

..Petitioner in WP.No.9198 of 2024 Mr.K.Ramanlal Managing Director, M/s. Nakoda Unique Gold Private Limited, No.59, N.S.C. Bose Road, Chennai 600 079.

..Petitioner in WP No.9202 of 2024 Vs Principal Commissioner of Customs, Chennai-VII, Commissionerate, New Customs House, Meenambakkam, Chennai -600 016.

..Respondent in both Writ Petitions PRAYER: Writ Petitions filed under Article 226 of the Constitution of India praying for a writ of Certiorari, calling for the entire records relating to the Impugned Order in Original No. 466/2024-AIR dated 15.02.2024, of the Respondent and quash the same.

For Petitioner(s):

(in both the petitions) Ms.Ramya Muralikumaran for M/s.Mcgan Law Firm For Respondent(s):

(in both the petitions) Mr.S.Gurumoorthy, Senior Standing Counsel COMMON ORDER Today, writ petitions are listed under the caption ''for being mentioned'' at the instance of learned counsel for petitioners.

2. When the matters were taken up for hearing today, it was submitted by learned counsel for petitioners that this Court, vide common order dated 23.03.2026, disposed of writ petitions and directed petitioners to appear before respondent authority on 08.04.2026 at 11. a.m. He further submitted that impugned order dated 15.02.2024 may be set aside and the matters may be remanded back to respondent authority.

3. Learned Senior Standing Counsel for respondent submitted that he has no objection to the above submission of learned counsel for petitioners.

4. Heard both sides.

5. Acceding to the above submission made by learned counsel for petitioners, paragraph Nos.4 and 5 of the common order in W.P.Nos.9198 and 9202 of 2024 dated 23.03.2026, is substituted with the following paragraphs: "4. In that view of the matter, impugned order dated 15.02.2024 is set aside and matters are remanded back to respondent authority. Petitioners shall appear before the Principal Commissioner of Customs, Air Cargo on 08.05.2026 at 11 a.m along with objections/documents, if any. No further adjournments shall be requested by petitioners. Respondent Authority shall consider objections/documents, if any submitted and pass appropriate orders in accordance with law, after affording reasonable opportunity of hearing to petitioners and other interested persons, within a period of 8 weeks from 20.04.2026.

5. With the above directions, writ petitions stand disposed of. There will be no order as to costs. Consequently, the connected miscellaneous petitions are closed.."

6. Except the above modification, all other paragraphs made in the earlier common order dated 23.03.2026 shall remain intact. Registry is directed to carry out necessary corrections and issue the corrected order copy to the parties forthwith.

20.04.2026 Index: Yes/No Speaking/Non-speaking order mrn To The Principal Commissioner of Customs, Chennai-VII, Commissionerate, New Customs House, Meenambakkam, Chennai -600 016.

MOHAMMED SHAFFIQ, J.

mrn WP No. 9198 of 2024 and 9202 of 2024 20.04.2026