Commissioner Of Customs, Import v. Supertron Electronics Pvt Ltd,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-01-2026
CORAM
THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE AND WMP NO. 24818 OF 2024
1. Commissioner Of Customs, Import Chennai 11, Customs House, No.60, Rajaji Salai, Chennai -600 001 Petitioner(s) Vs
1. Supertron Electronics Pvt Ltd, Supertron House, No. 2, Cooper Lane, Kokata -700 001.
Respondent(s) PRAYER Quash the impugned final order CAAR/Del/Supertron/10/2023 dated 09.05.2023 customs Authority for Advance Ruling passed in Application No.VIII/CAAR/Delhi/Supertron /54/2022 dated 11.11.2022 For Petitioner(s):
Mr.S.Gurumoorthy For Respondent(s):
Mr. Sethu Prabakaran for Mr.Hari Radhakrishan
ORDER
This writ petition has been filed, challenging the impugned order passed by the Advance Ruling Authority under the Customs Act with regard to the classification of the subject goods.
2. The Advance Ruling Authority under the impugned order has held in favour of the respondents. This Court by its order dated 27.06.2025 in the case of Commissioner of Customs, Import Chennai II, Chennai Vs. M/s.Lenovo India Pvt. Ltd. reported in 2025 (7) TMI 731 has held that a writ petition challenging the order of the Advance Ruling Authority under the Customs Act is not maintainable since there is a statutory appellate remedy available to the petitioner if aggrieved by the impugned order of the Advance Ruling Authority under the Customs Act.
3. In view of the same, by following the aforesaid decision rendered by this Court, this Court is of the considered view that this writ petition is not maintainable since a statutory appellate remedy is available to the petitioner as per the provisions of Section 28-KA of the Customs Act, 1962.
4. For the foregoing reasons, this writ petition is not maintainable. Accordingly, this writ petition is dismissed. No Costs. Consequently, connected miscellaneous petition is closed.
06-01-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes ab
To 1.Supertron Electronics Pvt Ltd, Supertron House, No. 2, Cooper Lane, Kokata -700 001.
ABDUL QUDDHOSE J.
ab 06-01-2026