Dinesh Gowda v. The Additional Commissioner Of Customs

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01-04-2026

CORAM

THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP Nos.16825, 16826 and 16827 of 2025 Dinesh Gowda, ..Petitioner Vs

1. The Additional Commissioner of Customs, Group-6, Office of the Commissioner of Customs, Import Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001.

2. The Joint / Additional Commissioner of Customs, Chennai-III (Preventive), Custom House, No.60, Rajaji Salai, Chennai-600 001.

..Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorari, calling for records of impugned show cause notice No.75/2024, F.No.GEN/ADJ/ADC/805/2023-GR-6, DIN 20240973MX0000333AEE, dated 07.10.2024 on the file of 1st respondent and quash the same in so far as the petitioner is concerned.

For Petitioner :

Mr.A.K.Jayaraj For Respondents:

M/s.Rajnish Pathiyil Senior Panel Counsel

ORDER

The present writ petition has been filed challenging impugned show cause notice No.75/2024, F.No.GEN/ADJ/ADC/805/2023-GR-6, DIN 20240973MX0000333AEE, dated 07.10.2024 on the file of 1st respondent, insofar as petitioner is concerned.

2. After submitting for a brief while, learned counsel for petitioner would submit that while present writ petition is filed challenging show cause notice No.75/2024 dated 07.10.2024, during pendency of present writ petition, the said show cause notice was adjudicated vide order in original No.114407 of 2025 dated 09.01.2026. Therefore, seeks liberty of this Court to file an appeal, within a time frame to be fixed by this Court, which was agreed to by learned Senior Panel Counsel for respondents.

3. In view thereof, this court is inclined to dispose of writ petition with following directions:

i) It is open to petitioner to file an appeal, within a period of four weeks from the date of receipt of a copy of this order. ii) If any such appeal is filed, the same shall be admitted and entertained,

without reference to limitation, subject to petitioner complying with all conditions and order shall be passed, in accordance with law.

4. Accordingly, writ petition stands disposed of. There will be no order as to costs. Consequently, connected miscellaneous petitions are closed. 01-04-2026 Index: Yes/No Speaking/Non-speaking order MRN To

1. The Additional Commissioner of Customs, Group-6, Office of the Commissioner of Customs, Import Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001.

2. The Joint / Additional Commissioner of Customs, Chennai-III (preventive) Custom House, No.60, Rajaji Salai, Chennai-600 001.

MOHAMMED SHAFFIQ, J.

MRN 01-04-2026