M/S.Kaleesuwari Refinery Private Limited v. Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23-03-2026

CORAM

THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P. No.31307 of 2023 M/s.Kaleesuwari Refinery Private Limited Rep. by its Authorised Signatory S.Suriyanarayanan, No.53, Rajasekaran Street, Mylapore, Chennai- 600 004.

..Petitioner(s) Vs

1. Union of India Ministry of Commerce and Industry, Department of Commerce, North Block, New Delhi- 110001.

2. Director General of Foreign Trade, Ministry of Commerce and Industry, Government of India, Udyog Bhawan, New Delhi- 110 001.

3. Union of India Ministry of Finance, North Block, New Delhi -110 001.

4. Commissioner of Customs (Imports) Custom House, 60, Rajaji Salai, Chennai- 600 001.

5. Assistant Commissioner of Customs (Gr 1) Import Commissionerate, Custom House, 60, Rajaji Salai, Chennai-600 001.

..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus calling for the records relating to

the Impugned Exemption Notification No.37/2023-Cus.dated 10.05.2023 issued by the 3rd Respondent and quash the same inasmuch as it has been issued with effect from 11.05.2023 in a manner contrary to Public Notice No.60/2015-2020 dated 01.03.2023 issued by the 2nd Respondent and direct the 3rd respondent to grant exemption with retrospective effect from 01.04.2023 and refund the Agricultural Infrastructure Development Cess and Social Welfare Surcharge paid by the Petitioner under protest.

For Petitioner(s):

Mr.Raghavan Ramabadaran For Respondent(s):

Mr.M.Ramamoorthi Senior Panel Counsel (for R1 to R3) Mr.Rajnish Pathiyil Senior Panel Counsel (for R4 & R5)

ORDER

Today when the matter was taken up for hearing, the learned counsel for the petitioner sought permission of this Court to withdraw the writ petition. He has also made an endorsement to that effect.

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the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn.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. 23-03-2026 Index: Yes/No Speaking/Non-speaking order MKA

To:

1.Union of India Ministry of Commerce and Industry, Department of Commerce, North Block, New Delhi- 110001.

2.Director General of Foreign Trade, Ministry of Commerce and Industry, Government of India, Udyog Bhawan, New Delhi- 110 001.

3.Union of India Ministry of Finance, North Block, New Delhi -110 001.

4.Commissioner of Customs (Imports) Custom House, 60, Rajaji Salai, Chennai- 600 001.

5.Assistant Commissioner of Customs (Gr1) Import Commissionerate, Custom House, 60, Rajaji Salai, Chennai-600 001.

MOHAMMED SHAFFIQ J.

MKA 23-03-2026