Madras High CourtWP/32472/2022withdrawn dismissed

M/S.Perfect Trading Company v. The Commissioner Of Customs,

2026-04-06Honourable Mr.Justice Mohammed Shaffiq5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06-04-2026

CORAM

THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P. No.31891 of 2022 M/s.Perfect Trading Company Represented by its Proprietor, Shri.Naresh Kumar, Shop No.3, WZ-32, Asaltpur, Jankapuri, New Delhi - 110 058. ..Petitioner(s) Vs

1. The Commissioner of Customs, Chennai IV Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

2. The Deputy Commissioner of Customs (SIIB), Chennai-III, Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

3. The Additional Commissioner of Customs, SEZ-ACC, O/o.The Principal Commissioner of Customs, New Custom HOuse, Meenambakkam, Chennai - 600 027.

4. M/s.Timescan Logistics (India) Pvt.Ltd., Survey No.434/b(Part), JMatadee FTWZ SEZ, Mannur Village, Kancheepuram - 602 105.

5. Hyundai Merchant Marine India Pvt ltd., Ega Trade Centre, 3rd Floor, Door No.318(Old No.809), Poonamalle High Road, Kilpauk, Chennai - 600 010.

(WP IS DISMISSED AS NOT PRESSED WITH RESPECT TO R5 VIDE ORDER DATED 03.03.2026 MADE IN WP.32470/2022 BY MSQJ) ..Respondent(s)

PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus to direct the 1st and 2nd Respondent to ensure that the demurrage Waiver Certificate dated 16.10.2020 issued by the 2nd respondent is complied by the 4th and 5th Respondent and the goods covered by SEZ bill of entry No. 2005430 dated 27.02.2020 is released to the petitioner for the purpose of re-export, without any charges. For Petitioner(s):

Mr.G.Derrick Sam For Respondent(s):

Mr.Rajendran Raghavan Senior Standing Counsel (for R1 to R3) Mr.A.Mohammed Ismail (for R4) Mr.S.Vasudevan (for R5)

ORDER

Today when the matter was taken up for hearing, the learned counsel for the petitioner sought permission of this Court to withdraw this writ petition, in view of the order passed in the connected writ petition in W.P.No.32475 of 2022. He has also made an endorsement to that effect in the Court Bundle, which reads as under:

"May be permitted to withdraw the W.P.Nos.32470 and 32472 of 2022 in pursuance of the order passed in W.P.No.32475 of 2022"

2. Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn. No Costs. Consequently, the connected miscellaneous petition is closed. 06-04-2026 Index: Yes/No Speaking/Non-speaking order MKA

To:

1.The Commissioner of Customs, Chennai IV Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

2.The Deputy Commissioner of Customs (SIIB), Chennai-III, Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

3.The Additional Commissioner of Customs, SEZ-ACC, O/o.The Principal Commissioner of Customs, New Custom House, Meenambakkam, Chennai - 600 027.

4.M/s.Timescan Logistics (India) Pvt.Ltd., Survey No.434/b(Part), JMatadee FTWZ SEZ, Mannur Village, Kancheepuram - 602 105.

MOHAMMED SHAFFIQ J.

MKA W.P. No. 32472 of 2022 06-04-2026