Madras High CourtWP/22628/2026disposed of with direction

Taurus Gkk Leathers Pvt. Ltd., v. The Principal Commissioner

2026-06-17Honourable Mr Justice M.Dhandapani6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.06.2026

CORAM

THE HONOURABLE MR.JUSTICE M.DHANDAPANI And W.M.P.Nos.24542 and 24547 of 2026 Taurus GKK Leathers Pvt. Ltd., (Formerly known as Taurus Leathers Pvt. Ltd.) Having its Office at No.18/6, Madras Krishna Giri Byepass Road, Ranipet - 632 401.

... Petitioner Vs.

1 The Principal Commissioner of Customs (Air Cargo), O/o. the Principal Commissioner of Customs, New Customs House, Chennai VII Commissionerate Air Cargo Complex, Meenambakkam, Chennai - 600 016.

2 The Deputy Commissioner of Customs (DBK- ACC), Office/o the Principal Commissioner of Customs, New Customs House, Chennai - VII Commissionerate, Air Cargo Complex, Meenambakkam, Chennai - 600 016.

3 The District Collector M.B.T.Road, Bharathi Nagar Ranipet - 632 403.

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4 The Tahsildar Walajah Taluk, Taluk Office , MBT Road, Opposite Bus Stand, Walajapet, Tamil Nadu 632 513 5 IndusInd Bank Limited Rep. by its Bank Manager, T.Nagar Branch, New No.5/6, Old No.3/2, Swethambar Apts, Bazullah Road, T.Nagar, Chennai - 600 017.

... Respondents Prayer:

Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus calling for the records relating to the impugned order No.1567/2023-AIR dated 25.09.2023 passed by the first respondent in F.No.S.Misc.04/26/2018-DBK(AIR) and the consequential proceedings of the third respondent in Rc.No.D4/2541/ 2026 dated 06.05.2026 and quash the same as being illegal, arbitrary, without jurisdiction, void ab initio and violative of the principles of natural justice and consequently direct the fifth respondent bank to forthwith release/ remove/ revoke the lien and attachment marked on the petitioner's current account No.201003574998 and restore normal banking operations.

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For Petitioner : Mr.D.Ferdinand for M/s.BFS Legal For Respondents : Mr.M.Santhanaraman for R1, R2 Senior Panel Counsel Mr.M.Sivavarthanan for R3, R4

O R D E R

The petitioner has filed this writ petition seeking issuance of Writ of Certiorarified Mandamus calling for the records relating to order No.1567/2023-AIR dated 25.09.2023 passed by the first respondent in F.No.S.Misc.04/26/2018-DBK(AIR) and the consequential proceedings of the third respondent in Rc.No.D4/2541/ 2026 dated 06.05.2026 and quash the same as being illegal, arbitrary, without jurisdiction, void ab initio and violative of the principles of natural justice and consequently direct the fifth respondent bank to forthwith release/ remove/ revoke the lien and attachment marked on the petitioner's current account No.201003574998 and restore normal banking operations.

2.The learned counsel appearing for the petitioner submitted that the petitioner has filed this writ petition on the sole ground that the impugned order dated 25.09.2023 was not passed after providing 3/6

opportunity to the petitioner and it is an exparte order passed on the basis of the export proceeds mentioned in the earlier declaration. Subsequently, the property was taken over by the Bank and the communications sent to the address returned undelivered. The learned counsel further submitted that the petitioner inorder to show its bonafide is ready to deposit 20% of the impugned demand amount and further submitted that this Court may without going into the merits of the case, set aside the impugned order No.1567/2023-AIR dated 25.09.2023 passed by the first respondent in F.No.S.Misc.04/26/2018-DBK(AIR) and the consequential proceedings of the third respondent in Rc.No.D4/2541/ 2026 dated 06.05.2026 and remand the matter back to the respondents and issue direction to the respondents to provide opportunity to the petitioner and to pass appropriate orders.

3.The impugned order has been passed without providing opportunity to the petitioner. On the sole ground the impugned order No.1567/2023-AIR dated 25.09.2023 passed by the first respondent in F.No.S.Misc.04/26/2018-DBK(AIR) and the consequential proceedings of the third respondent in Rc.No.D4/2541/ 2026 dated 06.05.2026 are set aside and the matter is remanded back to the respondents. The 4/6

petitioner is directed to deposit 20% of the impugned demand amount within a period of six weeks from the date of receipt of a copy of this order. On receipt of the said amount, the respondents are directed to provide opportunity to the petitioner and pass appropriate orders, within a period of twelve weeks thereafter.

4.The writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are closed. 17.06.2026 pri Index: Yes/ No Speaking Order: Yes/ No NCC: Yes/ No To 1 The Principal Commissioner of Customs (Air Cargo), O/o. the Principal Commissioner of Customs, New Customs House, Chennai VII Commissionerate Air Cargo Complex, Meenambakkam, Chennai - 600 016.

2 The Deputy Commissioner of Customs (DBK- ACC), Office/o the Principal Commissioner of Customs, New Customs House, Chennai - VII Commissionerate, Air Cargo Complex, Meenambakkam, Chennai - 600 016.

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M.DHANDAPANI,J.

pri 3 The District Collector M.B.T.Road, Bharathi Nagar Ranipet - 632 403.

And W.M.P.Nos.24542 and 24547 of 2026 17.06.2026 6/6