Mohamed Azhar v. The Central Board Of Indirect Taxes And Customs
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.12.2021
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.Nos.14966 & 14972 of 2021 and W.M.P.Nos.15860, 15862, 15855, 15856, 15861 of 2021 (Through Video Conferencing) Mohamed Azhar ... Petitioner Vs.
1. The Central Board of Indirect Taxes and Customs Represented by its Joint Director Directorate of Revenue Intelligence, North Block, Central Secretariat, New Delhi - 110 001.
2. The Senior Intelligence Officer, Directorate of Revenue Intelligence, Chennai Zonal Unit, Lakshmi Colony, T. Nagar, Chennai - 600 017.
3. The Senior Intelligence Officer, Directorate of Revenue Intelligence, Kolkata Zonal Unit, No.8, Hochi Min Sarani, Kolkata - 700 071.
... Respondents Common Prayer: Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Mandamus directing the respondents to enquire the petitioner through the 2nd respondent in respect of the seizures made by 3rd Respondent of the goods belonging to the Partnership Firm of the Petitioner on 09.07.2021 or on the alternate, directing the 3rd respondent Page No. 1 of 4
to enquire the petitioner in respect of the seizures made by the 3rd respondent of the goods belonging to the Partnership Firm of the Petitioner on 09.07.2021, through video-conference, on account of the prevailing Covid-19 Pandemic on on the alternate, directing the 3rd respondent to allow the petitioner counsel to accompany the petitioner and be within the visible area of the enquiry table and to video-graph the petitioner's entire enquiry process in respect of the seizures of goods on 09.07.2021, by the 3rd respondent that belongs to the Parntership Firm of the Petitioner and to store the date till the completion of the enquiry in the same. For Petitioner : Mr.R.Gopinath in Both W.Ps For Respondent : Mr.V.Sundareswaran Sr. Standing Counsel in Both W.Ps COMMON ORDER Mr.V.Sundareswaran, Sr.
Standing Counsel takes notice on behalf of the respondents and submits that this writ petition has become infructuous. Recording the same, this Writ Petition is dismissed as infructuous. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 08.12.2021 Index : Yes/No Internet : Yes/No Speaking/Non-speaking Order nst Page No.
To
1. The Central Board of Indirect Taxes and Customs Represented by its Joint Director Directorate of Revenue Intelligence, North Block, Central Secretariat, New Delhi - 110 001.
2. The Senior Intelligence Officer, Directorate of Revenue Intelligence, Chennai Zonal Unit, Lakshmi Colony, T. Nagar, Chennai - 600 017.
3. The Senior Intelligence Officer, Directorate of Revenue Intelligence, Kolkata Zonal Unit, No.8, Hochi Min Sarani, Kolkata - 700 071.
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C.SARAVANAN,J nst W.P.Nos.14966 & 14972 of 2021 and W.M.P.Nos.15860, 15862, 15855, 15856, 15861 of 2021 08.12.2021 Page No. 4 of 4