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Madras High CourtWP/11517/2025disposed of

M/S.Zedha Enterprises v. The Principal Commissioner Of Customs

2025-03-28Honourable Mr Justice Abdul Quddhose4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 28.03.2025

CORAM

THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE M/s.ZEDHA ENTERPRISES, Rep. by its Manager Mr.P. Suresh, Mezzanine Floor, Old No.61, New No.81, Peters Road, Royapettah, Chennai - 600 014.

... Petitioner Vs.

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

2. The Additional Commissioner of Customs, Adjudication - SEZ & FTWZ, Office of the Principal Commissioner of Customs, Chennai - Preventive, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

3. The Deputy Commissioner of SEZ & FTWZ, Nandiambakkam Port Road, Nandiambakkam, Chennai - 600 120.

... Respondents PRAYER: Petition filed under Article 226 of the Constitution of India to issue a writ of mandamus, directing the respondents herein to release the goods imported vide SEZ Bill of Entry No.1003308 dated 28.03.2024 in container bearing No.OOCU7077480 by giving effect to the order passed 1/4

by the Additional Commissioner of Customs, Adjudication - SEZ & FTWZ, the 2nd respondent herein vide order in original F.No.GEN/ADJ/ADC/2434/2024-SEZ-FTWZ, dated 21.01.2025. For Petitioner :

Mr.A. K. Jayaran For respondents :

Mr.S.M. Deena Dayalan SSC

ORDER

This writ petition has been filed for a mandamus, seeking for a limited relief. The petitioner seeks for implementation of the order in original dated 21.01.2025 passed against them. The petitioner claims that they are ready and willing to comply with the directions issued in the said order in original. The petitioner has made a representation on 13.02.2025 requesting the respondents to implement the order in original dated 21.01.2025 in letter and spirit. Since the representation has not been considered, the petitioner has filed this writ petition.

2. Mr.S.M. Deena Dayalan, learned SSC, accepts notice on behalf of the respondents. No prejudice will be caused to the respondents if the petitioner's representation as stated supra is considered on merits and in accordance with law within a time frame to be fixed by this Court. 2/4

3. Accordingly, this Court directs the second and third respondents to pass final orders on merits and in accordance with law on the petitioner's representation dated 13.02.2025, requesting the respondents to implement the order in original dated 21.01.2025 within a period of four weeks from the date of receipt of a copy of this order.

4. With the aforesaid directions, this writ petition is disposed of. No Costs.

28.03.2025 Index : Yes/No Speaking Order : Yes / No ab To 1.The Principal Commissioner of Customs , Chennai - III Preventive Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

2. The Additional Commissioner of Customs, Adjudication - SEZ & FTWZ, Office of the Principal Commissioner of Customs, Chennai - Preventive, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

3. The Deputy Commissioner of SEZ & FTWZ, Nandiambakkam Port Road, Nandiambakkam, Chennai - 600 120.

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ABDUL QUDDHOSE. J., ab 28.03.2025 4/4