Sri Balaji Spinning Mills v. Principal Additional Director General

W.P.No.1921 of 2022

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 07.07.2023 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.1921 of 2022 and W.M.P.Nos.2071 & 2071 of 2022 M/s.Sri Balaji Spinning Mills (Represented by its Managing Partner Sh.S.Ethiraj) No.3, Om Ganesh Nagar Vadavalli Post Coimbatore - 641 041 ... Petitioner Vs.

Principal Additional Director General Directorate of Revenue Intelligence Zonal Unit, Ahmedabad Unit No.15, Magnet Corporate Park Near Sola Flyover, S.G.Highway, Thaltej Ahmedabad - 380 054 ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, quashing the impugned show cause notice bearing No.DRI/AZU/JRU-41/Eng-04/2019-20 dated 02/12/2020 issued by the respondent as being without jurisdiction. For Petitioner : Ms.B.M.Nithya For Respondent : Mr.V.Sundareswaran Senior Panel Counsel https://www.mhc.tn.gov.in/judis Page No. 1 of 2

W.P.No.1921 of 2022 C.SARAVANAN, J.

mpl

ORDER

The learned counsel for the petitioner fairly conceded that the Writ petition has become infructuous, in light of the amendment to the provisions of Customs Act, 1962 by Finance Act, 2021 and in light of the decision of this Court in N.C.Alexander Vs. Commissioner of Customs, Chennai reported in (381) ELT 148 (Mad).

2. Recording the same, this Writ petition is dismissed as infructuous. No costs. Connected Miscellaneous petitions are closed. 07.07.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order mpl To Principal Additional Director General Directorate of Revenue Intelligence Zonal Unit, Ahmedabad Unit No.15, Magnet Corporate Park Near Sola Flyover, S.G.Highway, Thaltej Ahmedabad - 380 054.

W.P.No.1921 of 2022 and W.M.P.Nos.2071 & 2071 of 2022 https://www.mhc.tn.gov.in/judis Page No. 2 of 2