Ashish Mundhra v. The Central Board Of Indirect Taxes And Customs
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-06-2026
CORAM
THE HON'BLE MR JUSTICE M.DHANDAPANI and WMP.No.26075 of 2024 Ashish Mundhra S/o.Late.Bhikamchand Mundhra, Kushaldas Garden Apartments, Flat No.801, 8th Floor, B Block, Poonamallee High Road, Kilpauk, Chennai-600010.
..Petitioner(s) Vs
1. The Central Board Of Indirect Taxes And Customs Rep By Its Joint Director, Directorate Of Revenue Intelligence, North Block, Central Secretariat, New Delhi-110 001.
2. The Senior Intelligence Officer, Directorate Of Revenue Intelligence, Chennai Zonal Unit, Lakshmi Colony, T.Nagar, Chennai-600 017.
3. The Senior Intelligence Officer, Directorate Of Revenue Intelligence, Indore Zonal Unit, First Floor, Telephone, Exchange Building, Transport Nagar, Indore-452 001, Madhyapradesh.
..Respondent(s) Writ Petition filed under Article 226 of Constitution of India seeking for issuance of Writ of Declaration declaring that the investigation into noncognizable offence(s) under customs Act by 3rd respondent vide its summons in
CBIC-DIN-202408DDJ3000712249/474 dated 6.8.2024 without seeking order of the Jurisdictional Magistrate as per section 174 of Bharatiya Nagarik Suraksha Sanhita, 2023 to be null and void ab-initio and, declaring that the offence under the Customs Act are construed to be cognizable it may be held that such offence without following the procedure prescribed under sections 173,175, 176 and 192 of Bharatiya Nagarik Suraksha Sanhita, 2023 etc, are illegal non-est, null and void ab initio, without jurisdiction unconstitutional arbitrary, violative of Article 14 and 21 of the constitution of India, and on the alternate declaring that in the absence of a complaint under section 135 of the Customs Act the jurisdictional Magistrate cannot exercise any of the powers either under the customs Act or under the Bharatiya Nagarik suraksha sanhita 2023 offending/curtailing the liberty of the person produced before the Magistrate under section 104(2) of the Customs Act 1962. For Petitioner(s):
Mr.N.Murali Kumaran Senior Counsel for Mr.R.Gopinath For Respondent(s):
Mr.Sai Sruyan Tayi
ORDER
Today when the matter is taken up for hearing, the learned counsel appearing for the petitioner would submit that the relief sought for in this Writ Petition has become infructuous. He has also made an endorsement to that effect.
2. In view of the submission made by the learned counsel for the petitioner and also in view of the endorsement made, this Writ Petition is dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petition is closed.
15-06-2026 Index: Yes/No Speaking/Non-speaking order arr
To
1. The Central Board Of Indirect Taxes And Customs Rep By Its Joint Director, Directorate Of Revenue Intelligence, North Block, Central Secretariat, New Delhi-110 001.
2. The Senior Intelligence Officer Directorate Of Revenue Intelligence, Chennai Zonal Unit, Lakshmi Colony, T.Nagar, Chennai-600 017.
3. The Senior Intelligence Officer Directorate Of Revenue Intelligence, Indore Zonal Unit, First Floor, Telephone, Exchange Building, Transport Nagar, Indore-452 001, Madhyapradesh
M.DHANDAPANI, J.
arr 15-06-2026