M/S.Beurer India Private Ltd v. Commissioner Of Customs (Appeals-Ii)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 01.04.2026

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ M/S.BEURER INDIA PRIVATE LTD rep by its Authorised Signatory S.Prakash, having office at 6 & 7, DCB Group Warehouse Sothupakkam main Road Sothupakkam Village Chennai-60 :

Petitioner Vs 1.The Commissioner of Customs (Appeals-II) 60, Rajaji Salai, Custom House, Chennai-600 001.

2.The Additional Commissioner of Customs Group-(5B) Chennai II Commissionerate, Custom House, Chennai-600 001.

:

Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorarified Mandamus, calling for the records leading to the impugned order in Appeal Seaport C.Cus.II No.194/2026 dated 24.2.2026 passed by the 1st respondent herein and quash the same and consequently, condone the delay in filing the appeal before the 1st respondent and direct the 1st respondent to consider the appeal filed by the petitioner. For Petitioner : Ms.S.Akila For Respondents : Mr.K.S.Ramasamy, Senior Standing Counsel 1/4

ORDER

Today, when the matter was taken up for hearing, learned counsel for petitioner sought permission of this Court to withdraw this writ petition with liberty to challenge the order in original of second respondent by way of fresh writ petition. Learned counsel has also made an endorsement to that effect.

2. Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn with liberty as prayed for. There will be no order as to costs. Consequently, connected miscellaneous petition is closed.

01.04.2026 Speaking (or) Non Speaking Order mrn 2/4

To 1.The Commissioner of Customs (Appeals-II) 60, Rajaji Salai Custom House Chennai-600 001 2.The Addl.Commissioner of Customs Group-5B) Chennai II Commissionerate Custom House, Chennai-600 001 3/4

MOHAMMED SHAFFIQ, J.

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