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Madras High CourtWP/20447/2025disposed of

M/S.Urban Essentials India Pvt Ltd v. The Chairman

2025-06-27Honourable Mr Justice Abdul Quddhose6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27.06.2025

CORAM

THE HONOURABLE MR. JUSTICE ABDUL QUDDHOSE M/s.Urban Essentials India Pvt. Ltd., rep. by its Director Shri Ketan Munoth .. Petitioner vs 1.The Chairman, CBIC, Ministry of Finance, Department of Revenue, New Delhi.

2.The Commissioner of Customs (Imports), Custom House, No.60, Rajaji Salai, Chennai - 600 001.

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

.. Respondents Prayer: Writ petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing the respondents to release the goods under Bill of Entry Nos.9185414 dated 29.03.2025 and 9216489 dated 31.03.2025 declared as Sanitary Napkins on assessment and grant detention demurrage waiver certificate.

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For Petitioner : Mr.B.Satish Sundar For Respondents : Mr.M.Santhanaraman, Senior Standing Counsel

ORDER

This writ petition has been filed, seeking for a direction to the respondents to release the imported goods of the petitioner under Bill of Entry Nos.9185414 dated 29.03.2025 and 9216489 dated 31.03.2025. 2.According to the petitioner, they have produced all the required documents along with the Bill of entries to obtain release of the imported goods. According to the petitioner, the respondents have not released the goods covered under the aforesaid bill of entries on the ground that the petitioner did not produce BIS certificates. According to the petitioner, for the imports made by the petitioner, BIS Certificates are not required as imports were made on 29.03.2025 and 31.03.2025, whereas the cut off date falls only on 01.04.2025. The petitioner has given a representation on 27.05.2025 to the respondents requesting the respondents to release the goods covered under the aforesaid bill of entries. According to the petitioner, till date, the representation has not been considered. 3.Learned counsel for the petitioner submits that the dead line fixed 2/6

for sale or display of imported goods covered under the aforesaid bill of entries as per the order dated 01.01.2025 passed by the Ministry of Textiles S.O. 04(E) as 30.06.2025. According to the petitioner, the respondents will have to consider the request of the petitioner for seeking extension of the aforesaid deadline while they pass final orders on the petitioner's representation dated 27.05.2025 seeking for release of the imported goods covered under the aforesaid two bill of entries. 4.No prejudice would be caused to the respondents if the petitioner's representation seeking for release of the goods covered under the two bill of entries, referred to supra, is considered, on merits and in accordance with law within a time frame to be fixed by this Court.

No prejudice will also be caused to the respondents if the petitioner's request seeking extension of the deadline fixed under the aforementioned order dated 01.01.2025, issued by the Ministry of Textiles, is also considered, on merits and in accordance with law. The petitioner will have to give a separate representation seeking extension of the deadline fixed under the order dated 01.01.2025 issued by the Ministry of Textiles, referred to supra to enable the respondents to consider extending the deadline.

5.For the foregoing reasons, this writ petition is disposed of by 3/6

directing the second respondent to pass orders on the petitioner's representation dated 27.05.2025 seeking for release of goods covered under Bill of Entries Nos.9185414 dated 29.03.2025 and 9216489 dated 31.03.2025, on merits and in accordance with law within a period of four weeks from the date of receipt of a copy of this order. While passing the order, the second respondent shall also consider the request of the petitioner seeking extension of the deadline fixed under the order dated 01.01.2025, issued by the Ministry of Textiles, wherein the deadline has been fixed as 30.06.2025. Consequently, connected W.M.P. is closed. No costs. 27.06.2025 vga 4/6

To 1.The Chairman, CBIC, Ministry of Finance, Department of Revenue, New Delhi.

2.The Commissioner of Customs (Imports), Custom House, No.60, Rajaji Salai, Chennai - 600 001.

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

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ABDUL QUDDHOSE,J.

vga 27.06.2025 6/6