M/S.T.T.Enterprises, v. The Principal Commissioner Of Customs

WMP.No.26175 of 2024 and WP.No.19019 of 2024 KRISHNAN RAMASAMY, J.

This Writ Petition has been filed seeking to amend the prayer in W.P.No.19019 of 2024 as follows:

"For the reasons stated in the accompanying affidavit, it is therefore prayed that this writ petition is being filed for issuance of a writ or order more in the nature of a writ of certiorari to quash the Order in Original No.105165/2024 dated 19.02.2024 read with Corringendum in F.No.GEN/ADJ/COMM/492/2023-ADJN dated 03.05.2024 passed by the Respondent and further restrain the Respondent from initiating any recovery process of the adjudicated dues vide the above referred Order in Original in as much as the same has been passed with inordinate delay, contrary to statutory provision and in clear violation of the principles of Natural Justice and contrary to the amendment to sub section 9 of Section 28 of the Customs Act, 1962 (with effect from 29.03.2018) and thus render justice".

2. Heard both sides.

3. In view of the averments stated in the affidavit filed in support of this Petition and also considering the submissions made by the learned counsel for the Petitioner as well as the Respondents, this petition is allowed.

https://www.mhc.tn.gov.in/judis 1/2

KRISHNAN RAMASAMY, J arr

4. Registry is directed to carry out the necessary amendments and post on 29.10.2024.

22.10.2024 arr WMP.No.26175 of 2024 and WP.No.19019 of 2024 https://www.mhc.tn.gov.in/judis 2/2