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Madras High CourtWP/17461/2022withdrawn dismissed

M/S.Jain Recycling Private Limited v. Union Of India

2026-03-11Honourable Mr.Justice Mohammed Shaffiq5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11-03-2026

CORAM

THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P. Nos.16763 and 16765 of 2022 M/s.Jain Recycling Private Limited Having Office at D-12, SIPCOT Industrial Complex, Gummidipoondi, Chennai- 601 201 Rep. by its Authorized Signatory, Kamlesh Jain, Managing Director.

..Petitioner(s) Vs

1. Union of India Through Secretary Ministry of Finance (Department of Revenue) No.137, North Block, New Delhi- 110 001.

2. The Central Board Of Indirect Taxes And Customs, Through Chairman Ministry of Finance (Department of Revenue) North Block, New Delhi- 110 001.

3. The Assistant / Deputy Commissioner Of Customs, Officer of the Central Board of Indirect Taxes and Customs, Turant Suvidha Kendra, Chennai Customs, Customs House, Chennai- 600 001.

..Respondent(s) PRAYER: Writ Petition filed under Article 226of the Constitution of India praying for a writ of Certiorarified Mandamus Calling for the records of the Impugned Bill of Entry dated 12 /10/ 2020 bearing reference 9147235, Impugned Bill of Entry dated 17 /10/ 2020 bearing reference 9218903, Impugned Bill of Entry dated 14 /10/ 2020 bearing reference 9179418,

Impugned Bill of Entry dated 23 /10/ 2020 bearing reference 9299261, Impugned Bill of Entry dated 29 /10/ 2020 bearing reference 9370283, Impugned Bill of Entry dated 05 /11/ 2020 bearing reference 9461513, Impugned Bill of Entry dated 29 /08/ 2021 bearing reference 5238257, Impugned Bill of Entry dated 06 /09/ 2021 bearing reference 5333555, Impugned Bill of Entry dated 06 /08/ 2021 bearing reference 4958613, Impugned Bill of Entry dated 02 /09/ 2021 bearing reference 5278263, Impugned Bill of Entry dated 03 /10/ 2021 bearing reference 5686282, Impugned Bill of Entry dated 05 /10 / 2021 bearing reference 5713679, Impugned Bill of Entry dated 31 / 10 / 2021 bearing reference 6079123, Impugned Bill of Entry dated 30 / 10 / 2021 bearing reference 6072700, Impugned Bill of Entry dated 20 / 11 / 2021 bearing reference 6341024, Impugned Bill of Entry dated 05 / 01 / 2022 bearing reference 6957108, Impugned Bill of Entry dated 09 / 07 / 2021 bearing reference 4614737, Impugned Bill of Entry dated 25 / 01 / 2022 bearing reference 7221086, Impugned Bill of Entry dated 24 / 01 / 2022 bearing reference 7214680, Impugned Bill of Entry dated 28 / 01 / 2022 bearing reference 7277992, Impugned Bill of Entry dated 07 / 02/ 2022 bearing reference 7400392, Impugned Bill of Entry dated 21 / 02 / 2022 bearing reference 7584488, Impugned Bill of Entry dated 20 / 09 / 2021 bearing reference 5507896, Impugned Bill of Entry dated 27 / 10 / 2021 bearing reference 6009607 issued by respondent No.

3 respectively in reference of the present petition and quash the same and direct the respondents to accept the value declared by the petitioner as the transaction value of goods imported under the cover of the impugned bills of entry and refrain the respondents from assessing future Bills of Entry using the erroneous valuation methodology.

Mr.Thriyambak Kannan For Respondent(s):

Mr.Avinash Krishnan Standing Counsel (for R1)

Mr.Umesh Rao Senior Standing Counsel (for R2 & R3)

ORDER

Today when the matter was taken up for hearing, the learned counsel for the petitioner sought permission of this Court to withdraw the writ petition. He has also made an endorsement to that effect in the Court bundle.

2. Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn. No Costs. Consequently, the connected miscellaneous petitions are closed. 11-03-2026 Index: Yes/No Speaking/Non-speaking order MKA

To:

1. The Secretary Ministry of Finance (Department of Revenue), No.137, North Block, New Delhi- 110 001.

2. The Central Board of Indirect Taxes and Customs, Through Chairman Ministry of Finance (Department of Revenue) North Block, New Delhi- 110 001.

3. The Assistant / Deputy Commissioner of Customs Officer of the Central Board of Indirect Taxes and Customs Turant Suvidha Kendra, Chennai Customs, Customs House, Chennai- 600 001.

MOHAMMED SHAFFIQ J.

MKA 11-03-2026