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Madras High CourtWP/33138/2023disposed of

M/S.Mobis India Limited v. The Commissioner Of Customs

2026-01-22Honourable Mr Justice Abdul Quddhose4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22-01-2026

CORAM

THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE WP No. 33138 of 2023 AND WMP NO. 32827 OF 2023 M/s.Mobis India Limited, (rep By Its Assistant General Manager A.Anand) G-1, SIPCOT Industrial Park, Irrungattukottai, Sriperumbudur, Chennai- 600 084.

Petitioner(s) Vs The Commissioner Of Customs, Chennai- II Import Commissionerate, No.60, Rajaji Salai, Custom House, Chennai- 600 001.

Respondent(s) PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, calling for the records pertaining to the impugned show cause Notice No.76/ 2023 dated 28.08.2023 in File F.No.CUS/ APR/ SCN/ 524/ 2023- GR5, issued by the respondent and quash the same.

For Petitioner(s):

Mr.A.Mohamed Ismail For Respondent(s):

Mr.Avinash Wadhwani Junior Standing Counsel

ORDER

This writ petition has been filed challenging the impugned show cause notice dated 28.08.2023.

2.It is now brought to the notice of this Court by the learned counsel for the petitioner that subsequent to the issuance of the impugned show cause notice dated 28.08.2023, the respondent has passed the final order-in-original dated 28.05.2024. He would also submit that the said order-in-original has already been challenged before this Court in W.P.No.24583 of 2024. 3.Since the final order has already been passed subsequent to the issuance of impugned show cause notice, this writ petition is disposed of by granting liberty to the petitioner to raise all the contentions that have been raised in this writ petition in W.P.No.24583 of 2024, wherein the petitioner has challenged the order-in-original passed by the respondent subsequent to the issuance of the impugned show cause notice. No costs. Consequently, connected miscellaneous petition is closed.

22-01-2026 rst Index:Yes/No Speaking/Non-speaking order Internet:Yes Note: The Registry is directed to list W.P.No.24583 of 2024 on 03.02.2026.

To The Commissioner Of Customs, Chennai- Ii Import Commissionerate, No.60, Rajaji Salai, Custom House, Chennai- 600 001.

ABDUL QUDDHOSE J.

rst WP No. 33138 of 2023 AND WMP NO. 32827 OF 2023 22-01-2026