Madras High CourtWP/17440/2022withdrawn dismissed

M/S.Bhagyanagar Copper Private Limited v. Union Of India

2026-03-11Honourable Mr.Justice Mohammed Shaffiq4 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. No.16746 of 2022 M/s.Bhagyanagar Copper Private Limited, Having office at D.Nos.98, 99, 100, 101, P 102, 103, 104, 105, 107, 111, 230, 231, 232, 234, P.Shabaspalli, Shivrampet, Telangana- 502 334 Rep. by its Authorized Signatory, Mr.G.Srinivas- Manager (Commercial) ..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 226 of the Constitution of India praying for a writ of Certiorarified Mandamus Calling for the records of the Impugned Bill of Entry dated 22.03.2021 bearing reference 3254890 issued by Respondent No.3 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 Bill of Entry and further direct refund of differential duty to the tune of INR 2,38,718 that was discharged by the Petitioner.

For Petitioner(s):

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the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn.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 petition is 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