M/S. Kl Solutions v. The Principal Commissioner Of Customs (Sez - Ftwz)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27-03-2026
CORAM
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ M/s.KL Solutions Ground floor, New No.209, Old No.101, Linghi Chetty Street, Mannady, Chennai 600 001 Rep. by its Proprietor Mrs.Yamini K ..Petitioner(s) Vs.
1. The Principal Commissioner of Customs (SEZ - FTWZ), Chennai III Preventive Commissionerate, No.60, Rajaji Salai, Customs House, Chennai-600 001.
2. The Additional Commissioner of Customs (SEZ - FTWZ), Chennai III Preventive Commissionerate, No.60, Rajaji Salai, Customs House, Chennai-600 001.
3. The Deputy Director (CI), DRI, Headquarters, Directorate of Revenue Intelligence Plot No.11-B, Institutional Area, Vasant Kunj, New Delhi-110 070
4. The Senior Intelligence Officer / Inquiry officer Directorate of Revenue Intelligence (DRI), 7th Floor, Drum Shaped Building, I.P.Bhawan I.P. Estate, New Delhi-110 002.
..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing the respondents herein to consider the representation of the petitioner dated 07.07.2025 insofar as in the said representation, the petitioner had sought for the permit them to file the Domestic Tariff Area (DTA) Bill of Entry in pursuance to the filing of the
initial Warehouse Bills of Entry Nos viz., 4795763 dated 31.07.2024. For Petitioner(s):
Mr.S.Baskaran For Respondent(s):
Mr.B.Sivaraman Junior Panel Counsel (for R1 & R2) Mr.Bharath Gowtham Standing Counsel (for R3 & R4)
ORDER
The present writ petition has been filed praying for a writ of Mandamus to direct the respondents to consider petitioner's representation dated 07.07.2025 seeking permission to file Domestic Tariff Area (DTA) Bill of Entry pursuant to filing of initial Warehouse Bills of Entry No.4795763 dated 31.07.2024.
2. At the outset, learned counsel for respondents would submit that petitioner's representation would be considered and appropriate orders would be passed on the above request of the petitioner to permit him to file Domestic Tariff Area Bill of Entry, in accordance with law within a time period to be stipulated by this Court. Agreed to by the learned counsel for petitioner.
3. In view of the same, taking into consideration the facts and circumstances of the case and the limited relief sought for in this Writ Petition, there shall be a direction to Respondents to consider petitioner's representation dated 31.07.2024, on its own merits and pass appropriate orders in accordance
with law, after affording reasonable opportunity of hearing to petitioner, within a period of four (4) weeks from the date of receipt of a copy of this order. It is made clear that this Court has not expressed any views with regard to the merits of the representation and it is open to the concerned respondent to consider the representation on its own merits and in accordance with law.
4. Accordingly, the writ petition stands disposed of. No costs. 27-03-2026 Index: Yes/No Speaking/Non-speaking order MKA
To:
1. The Principal Commissioner of Customs (SEZ - FTWZ), Chennai III Preventive Commissionerate, No.60, Rajaji Salai, Customs House, Chennai-600 001.
2. The Additional Commissioner of Customs (SEZ - FTWZ), Chennai III Preventive Commissionerate, No.60, Rajaji Salai, Customs House, Chennai-600 001.
3. The Deputy Director (CI), DRI, Headquarters, Directorate of Revenue Intelligence Plot No.11-B, Institutional Area, Vasant Kunj, New Delhi-110 070
4. The Senior Intelligence Officer / Inquiry officer Directorate of Revenue Intelligence (DRI), 7th Floor, Drum Shaped Building, I.P.Bhawan I.P. Estate, New Delhi-110 002.
MOHAMMED SHAFFIQ J.
MKA 27-03-2026