M/S. Suraj Impex, v. Union Of India,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18.11.2019 CORAM :

The Hon'ble Mr.A.P.SAHI, THE CHIEF JUSTICE AND The Hon'ble Mr.JUSTICE SUBRAMONIUM PRASAD W.P.Nos.23775, 23745, 23749, 23751, 23754, 23777, 23779, 23781, 28084, 28088 and 30875 to 30878 of 2019 and W.M.P.Nos.23627, 23652, 27709 and 30971 of 2019 I M/S. SURAJ IMPEX, REP BY ITS PROPRIETOR SOHANRAJ, NO.77ADINATH TRADE COMPLEX, 200 FEET RING ROAD, MADAVARAM, CHENNAI 600 060.

... PETITIONER in WP No.23775,23777, 23781 of 2019 1 M/S.SPARK LITES REP BY ITS PROPRIETOR RAJESH JAIN 152/6 GOVINDAPPA NAICKEN STREET, 2ND FLOOR, CHENNAI-1.

... PETITIONER in WP No.23745, 23749, 23751, 23754 of 2019 1 M/S.UNIK TRADERS NO. 140 OLD THARAGUPET ROAD, BANGALORE - 560 053 REP. BY ITS AUTHORIZED SIGNATORY SHRI ASIF H. THARA ... PETITIONER in WP No.28084,28088 of 2019 1 TITAN COMPANY LTD.

REP. BY ITS AUTHORISED SIGNATORY SHRI P.MANIVANNAN INTEGRITY NO.193 VEERASANDARA ELECTRONICS CITY PO HOSUR MAIN ROAD BENGALURU 560 100.

... PETITIONER in WP No.30875,30876, 30877, 30878 of 2019 vs 1 UNION OF INDIA REP BY SECRETARY DEPT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI.

2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI- 110 001.

3 PRINCIPAL DIRECTOR GENERAL DIRECTORATE GENERAL OF REVENUE INTELLIGENCE 7TH FLOOR D BLOCK IP BHAWAN I.P. ESTATE NEW DELHI.

4 ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF REVENUE INTELLIGENCE 2ND FLOOR OLD BUILDING NEW CUSTOM HOUSE BALLARD ESTATE MUMBAI- 400 001.

5 ADDITIONAL DIRECTOR GENERAL DIRECTORAE OF REVENUE INTELLIGENCE 27 GN CHETTY ROAD T. NAGAR CHENNAI-17.

...RESPONDENTS IN W.P.NO.23775, 23745, 23749, 23751, 23754,23777, 23779, 23781 of 2019 1 UNION OF INDIA REP. BY SECRETARY DEPT. OF REVENUE MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI 110 001 REP BY ITS CHAIRMAN.

3 PRINCIPAL DIRECTOR GENERAL DIRECTORATE GENERAL OF REVENUE INTELLIGENCE 7TH FLOOR D BLOCK I.P.BHAWAN I.P. ESTATE NEW DELHI.

4 THE ADDITITIONAL DIRECTOR GENERAL (ADJUDICATION) DIRECTORATE OF REVENUE INTELLIGENCE 7TH FLOOR D BLOCK I/P.BHAWAN I.P ESTATE, NEW DELHI.

5 THE ADDITIONAL DIRECTOR GENERAL.

(ADJUDICATION)DIRECTORATE OF REVENUE INTELLIGENCE INTELLIGENCE NO.27 G.N.CHETTY ROAD T.NAGAR, CHENNAI-600 017.

6 COMMISSIONER OF CUSTOMS COMMISSIONERATE OF CUSTOMS-II CUSTOM HOUSE NO.60 RAJAJI SALAI, CHENNAI-600 001.

... RESPONDENTS IN W.P.NO.28084, 28088 OF 2019 1 UNION OF INDIA REP. BY SECRETARY DEPT. OF REVENUE MINISTRY OF FINANCE NORTH BLOCK NEW DELHI.

2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI 110 001.

3 PRINCIPAL DIRECTOR GENERAL DIRECTORATE GENERAL OF REVENUE INTELLIGENCE 7TH FLOOR D BLOCK I.P.BHAWAN I.P. ESTATE NEW DELHI.

4 ADDITITIONAL DIRECTOR GNERAL (ADJUDICATION) DIRECTORATE OF REVENUE INTELLIGENCE 2ND FLOOR OLD BUILDING NEW CUSTOM HOUSE BALLARD ESTATE MUMBAI 400 001. 5 ADDITIONAL DIRECTOR GNERAL.

DIRECTORATE OF REVENUE INTELLIGENCE ZONAL UNIT - LUCKNOW 2/31 VISHAL KHAND GOMTI NAGAR LUCKNOW 226 010.

6 COMMISSIONER OF CUSTOMS AIR CARGO COMPLEX NEW CUSTOM HOUSE NEAR I.

G.I.AIRPORT NEW DELHI 110 037.

7 PR.COMMISSIONER OF CUSTOMS ( ACC) AIR CARGO COMPLEX AIR INDIA SATS AIR FIREIGHT TERMINAL KEMPE GOWDA INTERNATIONAL AIRPORT DEVANHALLI BENGALURU 560 300.

8 PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO) CHENNAI VII COMMISSIONERATE NEW CUSTOM HOUSE GST ROAD MEENAMBAKKAM CHENNAI 600 027.

9 COMMISSIONER OF CUSTOMS CHENNAI - II COMMISSIONERATE CUSTOM HOUSE NO. 60 RAJAJI SALAI, CHENNAI 600 001.

... RESPONDENT IN W.P.NO.30875 TO 30878 OF 2019

Petitions filed under Article 226 o the Constitution of India praying for issue of Writ of Declaration to Prayer in WP Nos.23775 AND 23745 of 2019 Declaring serial No 1 of the table in notification No 2/2019- CUS(N.T/CAA/DR1) DATED 21.1.2019 issued by the Principal Director General , Directorate of Revenue Intelligence (3rd Respondent) as being Ultra viresthe circular No 18/2015 dated 9.6.2015 as amended issued by the Central Board of Indirect Taxes and customs (2nd Respondent) as being ultra vires notification No 60/2014- CUS(NT) (AS Amended) issued by the central Government (1st Respondent) as being Ultra vires Notification No 60/2014- Cus(NT) (As amended) issued by the central government (1st Respondent) as being ultra vires the Provisions of the Customs Act(particularly) ss 4, 5 and 152 and as being violative of Principales of natural justice respectively.

Prayer WP Nos.23749, 23777, 30876 of 2019:

Declaring notification No 60/2015 -cus(NT) dated 4.june-15 issued by the Central Government (1st Respondent) as being Ultra vires S.152(a) of the customs Act and as being violative of Principles of natural justice and separation of Powers, and as being arbitrary, Unreasonable and violative of article 14 and other Provisions of the Constitution.

Prayer in WP Nos.23751, 23779, 30877 of 2019: Declaring notification No 83/2004 -cus(NT) dated 30.6.2004 as amended , issued by the CBIC(2nd Respondent) as null and void, being ultra vires section 4(1) and violative of section 6 of the customs act, 1962, as being arbitrary and violative of article 14 of the constitution of India.

Prayer in WP Nos.23754, 23781, 28088, 30878 of 2019: Declaring the Provisions of Section 152(a) of the customs Act, 1962 null and void being Ultra vires Artice 246 and other provisions of the constitution of India, in so far as it Permit the central Government to empower individual officers of customs to appoint adjudicating authorities.

Prayer in WP Nos.28084 of 2019:

Declaring Sl.No.3 of Notification No. 42/ 2019-Cus. (N.T) / CAA/ DRI) dated 06.09.2019 declaring Sl.No. 3 of the Table in the said Notification issued by the Additional Director, Directorate of Revenue Intelligence, New Delhi as being ultra vires the Circular No. 18/2015 dated 09.06.2015 as amended issued by the Central Board of Indirect Taxes and Customs (2nd Respondent), as being ultra vires Notification No. 60/2014-Cus. (N.T) (as amended) issued by the Central Government (1st Respondent), as being ultra vires, the provisions of the Customs Act, 1962, more particularly sections 4, 5 and 152 of the said Act r/w notification No.133/2015-Cus (N.T) dated 30/11/2015 which have been issued pursuant to notification No.83/2004-Cus (N.T) dated 30/6/2004 as amended and ultra vires the Provisions of the Article 246 of the constitution of India as being violative of the Principles of Natural Justice and Separation of Powers and also being arbitrary and Violative of Article the among other Provisions of the Constitution of India. Prayer in WP No.30875 of 2019:

Declaration Declaring Sl.No.15 of the table in notification No.32 /2019 - Cus (N.T./CAA/DRI) Date 24 Jul-19 issued by the principal Director General, Directorate of Revenue Intelligence 3rd respondent as being ultra vires the circular No.18/2015 dt 09 june -15 as amended issued by the Central Board of Indirect Taxes and customs 2nd respondent as being ultra vires notification no.60/2014 - cus date 04/06/2015 as amended issued by the central Government 1st respondent as being ultra vires the provisions of the Customs Act particularly ss. 4, 5 and 152, and as being violative of principles of natural justice, and as being arbitrary and unreasonable and violative of art.14 of the constitution of india.

For Petitioners in W.P.Nos.23775,23745 23749, 23751, 23754, 23777, 23779, 23781, 30875-30878/2019 in WP.Nos.28084 & 28088/2019 :

Mr.P.R.Renganath :

Mr.B.Satish Sundar

For Respondents in WP.Nos.23775, 23749, 23745 23751, 23754, 23777, 23779, 23781, 30875-30878, WP.Nos.28084 & 28088/2019 and for respondents 3 to 5 in WP.Nos.3087530878/2019 :

Mr.G.Rajagopalan Additional Solicitor General of India, assisted by Mr.V.Sundareswaran, SSC :

No appearance For Respondents 1, 2, 8 & 9 in WP.Nos.3087530878/2019 COMMON ORDER (Order of the Court was made by The Hon'ble Chief Justice) After the matter was heard at length, learned counsel for the petitioners pray that they may be permitted to withdraw the writ petitions, without prejudice to their rights to raise any such issue, which may be available, in accordance with law before the appropriate forum.

Learned counsel for the petitioners have made separate endorsements to that effect. 2.Mr.G.Rajagopalan, learned Additional Solicitor General of India, assisted by Mr.V.Sundareswaran, learned counsel for the respondents, has no objection for the withdrawal of the writ petitions.

The Writ Petitions are dismissed as withdrawn. There shall be no order as to costs. Consequently, connected miscellaneous petitions are also dismissed.

Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar sra To 1 THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI.

2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI 110 001.

3 PRINCIPAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF REVENUE INTELLIGENCE, 7TH FLOOR, D BLOCK, I.P.BHAWAN , I.P. ESTATE, NEW DELHI.

4 ADDITITIONAL DIRECTOR GNERAL (ADJUDICATION) DIRECTORATE OF REVENUE INTELLIGENCE 2ND FLOOR, OLD BUILDING, NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI 400 001. 5 ADDITIONAL DIRECTOR GNERAL.

DIRECTORATE OF REVENUE INTELLIGENCE, ZONAL UNIT - LUCKNOW, 2/31 VISHAL KHAND, GOMTI NAGAR, LUCKNOW 226 010.

6 COMMISSIONER OF CUSTOMS, AIR CARGO COMPLEX, NEW CUSTOM HOUSE, NEAR I. G.I.AIRPORT, NEW DELHI 110 037.

7 PR.COMMISSIONER OF CUSTOMS (ACC) AIR CARGO COMPLEX, AIR INDIA SATS AIR FREIGHT TERMINAL, KEMPEGOWDA INTERNATIONAL AIRPORT, DEVANHALLI BENGALURU 560 300.

8 PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO) CHENNAI VII COMMISSIONERATE, NEW CUSTOM HOUSE, GST ROAD, MEENAMBAKKAM, CHENNAI 600 027.

9 COMMISSIONER OF CUSTOMS, CHENNAI - II COMMISSIONERATE, CUSTOM HOUSE, NO. 60 RAJAJI SALAI, CHENNAI 600 001.

+1cc to Mr.B.Rabu Manohar, Advocate Sr.95696 +3cc to Mr.R.Raghavan, Advocate Sr.96111 to 96113 +2cc to Mr.V.Sundareswaran, Advocate Sr.96114 & 96115 +2cc to Mr.K.S.Ramasamy, Advocate Sr.95835 [28/02/2020] W.P.Nos.23775 of 2019, etc., (batch) gp[co] srg 02/01/2020