M/S.Mercury Sports v. The Principal Additional Director General
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 07.08.2024
CORAM
THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY and W.M.P.Nos.20209 and 20210 of 2024 M/s.Mercury Sports, Rep. by its Proprietor, Mr.L.N.Ajay Kausik, No.143, L.N.Road, Adyar, Chennai - 600 020.
... Petitioner Vs.
1. The Principal Additional Director General, Directorate of Revenue Intelligence Wing, Chennail Zonal Unit, No.27, G.N.Chetty Road, T.Nagar, Chennai - 600 017.
2. The Commercial of Customs, Chennai - II (Import) Commissionerate,
3. The Senior Intelligence Office, Directorate of Revenue Intelligence, Sub-Regional Unit, No.7-1-32, Mahatma Gandhi Nagar, Main Road, Madurai - 625 014.
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4. The Additional Commissioner of Customs, Commissionerate of Adjudication Unit, Import Commissionerate, ... Respondents PRAYER: This Writ Petition is filed under Article 226 of the Constitution of India, for the issuance of a Writ of Certiorari, to call for the records on the file of the third respondent under Seizure Memorandum dated 03.11.2021 in the proceedings bearing F.No.DRI/CZU/MDU/VII/48/ENQ-I/INT-05/2021, against seizure of post imported goods under Bills of Entry Nos.5419703, dated 13.09.2021, 5452041, dated 15.09.2021 and 4760966 dated 21.07.2021 following "look out notice" dated Nil rescind the Show Cause Notice bearing No.84/2023 dated 30.10.2023 issued under Section 28 (4) read with Section 124 and Section 110A of the Customs Act, 1962, vide proceedings No.F.No.GEN/ADJ/COMM/665/2023-GR6 on the file of the second respondent and quash the same with the consequential direction to the respondents to remove the order of Seizure dated 03.11.2021 as well as the Look Out Notice, thereby enabling the petitioner's Director to take part in the proceedings in accordance with law.
For Petitioner : Mr.V.Parthiban - - - - - 2 of Page 4
ORDER
Today when the matter is taken up for hearing, the learned counsel appearing for the petitioner seeks permission of this Court to withdraw this Writ Petition with liberty to file a statutory appeal before the authority concerned. To that effect, he has also made an endorsement in the bundle.
2. Recording the submission and the endorsement made by the learned counsel appearing for the petitioner, this Writ Petition is dismissed as withdrawn with liberty to the petitioner to file a statutory appeal before the authority concerned. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed.
07.08.2024 asi To
1. The Principal Additional Director General, Directorate of Revenue Intelligence Wing, Chennail Zonal Unit, No.27, G.N.Chetty Road, T.Nagar, Chennai - 600 017.
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KRISHNAN RAMASAMY, J.
asi
2. The Commercial of Customs, Chennai - II (Import) Commissionerate,
3. The Senior Intelligence Office, Directorate of Revenue Intelligence, Sub-Regional Unit, No.7-1-32, Mahatma Gandhi Nagar, Main Road, Madurai - 625 014.
4. The Additional Commissioner of Customs, Commissionerate of Adjudication Unit, Import Commissionerate, and W.M.P.Nos.20209 and 20210 of 2024 07.08.2024 4 of Page 4