Chettinad Logistics Private Limited, v. The Commissioner Of Customs,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01-04-2026
CORAM:
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.Nos.38914, 38916, 38917 & 38918 of 2025 and W.M.P.No.13853 of 2026 Chettinad Logistics Private Limited, Rani Seethai Hall, 6th Floor, 603, Anna Salai, Chennai - 600 006.
..Petitioner Vs.
1. The Commissioner of Customs, Coimbatore, 6/7, ATD St, Race Course, Gopalapuram, Coimbatore - 641 018.
2. The Commissioner of Customs (Preventive) Customs Division, 'B' Wing, III Floor, No.1, Williams Road, Cantonment, Trichy - 620 001.
3. The Assistant Commissioner of Customs, Customs Division, 'B' Wing, III Floor, No.1, Williams Road, Cantonment, Trichy - 620 001.
4. The Deputy Commissioner of Customs, Customs Division, 'B' Wing, III Floor, No.1, Williams Road, Cantonment, Trichy - 620 001.
5. The Assistant Commissioner of Customs, ICD Thudiyalur, ICD, No.02/235 C, Mettupalayam Road, Thudiyalur, Coimbatore - 641 034.
6. The Superintendent of Customs, Customs Policy Section, No. 1, Williams Road, Cantonment, Trichy - 620 001.
7. The Directorate of Revenue Intelligence, Coimbatore Regional Unit, No. 1103, Trichy Road, Coimbatore - 641 402.
8. The Assistant Commissioner of Customs, Customs Preventive Unit, Coimbatore - 641 034.
9. The Central Board of Indirect Taxes and Customs (CBIC), Hudco Vishala Building, Bhikaji Cama Place, R.K.Puram, New Delhi - 110 066.
Also having office at 4th Floor, Rajendra Bhawan, 210, DDU Marg, New Delhi - 110 002.
(R9 suo motu impleaded vide Order dated 17.03.2026 made in W.P.No.34726 of 2025) ..Respondents This Writ Petition has been filed under Article 226 of the Constitution of India praying to a) To issue a writ of mandamus directing the Respondents 2 - 7 to denotify the Petitioner's Inland Container Depot facility situated at No.2/235C, Mettupalayam Road, Tudiyalur, Coimbatore - 641 034 in pursuance to the application filed by the Petitioner on 03.04.2025; and
b) To issue a writ of certiorari calling for the records of the Respondents with respect to the schedule-mentioned impugned demand notices and consequently, quash the same as non-est and invalid in the eyes of law; SCHEDULE OF DEMAND NOTICES ISSUED TO THE PETITIONER S.No.
Date Notice No.
Issued by 30.06.2011 C.No.I/16/3/2009-ESTT (pt.file) Office of the Commissioner of Central Excise, Customs & Service Tax 18.03.2019 C.No.II/16/01/2013-ESTT Office of Assistant Commissioner of Customs, Customs Division, Trichy 07.06.2019 C.No.II/39/11/2019-ESTT Office of Assistant Commissioner of Customs, Customs Division, Trichy 18.09.2019 C.No.II/39/11/2019-ESTT Office of Assistant Commissioner of Customs, Customs Division, Trichy 18.09.2019 C.No.II/39/11/2019-ESTT Office of Assistant Commissioner of Customs, Customs Division, Trichy 12.02.2020 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs Division, Trichy 22.06.2020 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs Division, Trichy 02.09.2020 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs
Division, Trichy 07.09.2020 C.No.II/39/11/2020-ESTT (CRC) Office of the Deputy Commissioner of Customs, Customs Division, Trichy 23.12.2020 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs Division, Trichy 11.06.2021 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs Division, Trichy 11.06.2021 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs Division, Trichy 24.12.2021 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs Division, Trichy 26.05.2022 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs Division, Trichy 26.05.2022 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs Division, Trichy 28.06.2022 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs Division, Trichy 28.09.2022 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs Division, Trichy 27.02.2023 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of
Customs, Customs Division, Trichy 28.12.2022 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs Division, Trichy 13.03.2023 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs Division, Trichy 07.08.2023 C.No.II/39/11/2019-ESTT Office of the Deputy Commissioner of Customs, Customs Division, Trichy 06.12.2023 C.No.II/39/11/2019-ESTT Office of Assistant Commissioner of Customs, Customs Division, Trichy 08.01.2024 C.No.II/39/11/2019-ESTT Office of Assistant Commissioner of Customs, Customs Division, Trichy 29.05.2024 C.No.II/39/11/2019-ESTT Office of Assistant Commissioner of Customs, Customs Division, Trichy 21.08.2024 C.No.II/39/11/2019-ESTT Office of Assistant Commissioner of Customs, Customs Division, Trichy 10.01.2025 C.No.II/39/11/2019-ESTT Office of Assistant Commissioner of Customs, Customs Division, Trichy 22.05.2025 C.No.II/39/11/2019-ESTT Office of Assistant Commissioner of Customs, Customs Division, Trichy
For Petitioner :
Mr.Vaibhav R.Venkatesh For Respondents - 1 to 6 & 8 :
Mr.M.Santhanaraman, Senior Panel Counsel For Respondent - 7 :
Mr.Umesh Rao.K, Senior Standing Counsel For Respondent - 9 :
Mr.J.Vasu, Junior Panel Counsel
ORDER
The reliefs sought in the present Writ Petition are to direct the Respondents 2 to 7 to de-notify the Petitioner's Inland Container Depot facility situated at No.2/235C, Mettupalayam Road, Tudiyalur, Coimbatore - 641 034 pursuant to the Petitioner's Application dated 03.04.2025 and to quash the Demand Notices mentioned in the prayer portion of this order.
2. This Court vide Order dated 09.02.2016, directed the Respondents 1 & 2 to consider the Petitioner's Application dated 03.04.2025, requesting the Respondents 1 & 2 to de-notify the Petitioner's Inland Container Depot facility situated at No.2/235C, Mettupalayam Road, Tudiyalur, Coimbatore and pass final orders on merits and in accordance with law, after affording an opportunity of personal hearing to the Petitioner, on or before 16.03.2026.
3. Pursuant to the aforesaid order of this Court, 1st Respondent has forwarded a Proposal dated 10.03.2026 to the Joint Secretary (Customs), Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, North Block, New Delhi, recommending to de-notify the Petitioner's Inland Container Depot facility situated at No.2/235C, Mettupalayam Road, Tudiyalur, Coimbatore. However, the said proposal is stated to be pending consideration before the Central Board of Indirect Taxes and Customs.
4. It is brought to the notice of this Court that the Central Board of Indirect Taxes and Customs would have to act on the 1st Respondent's Proposal dated 10.03.2026, in terms of Circular No.20/2021-Customs dated 16.08.2021.
5. Mr.J.Vasu, learned Junior Panel Counsel appeared on behalf of 9th Respondent submitted that 9th Respondent would consider the 1st Respondent's Proposal dated 10.03.2026, recommending to de-notify the Petitioner's Inland Container Depot facility situated at No.2/235C, Mettupalayam Road, Tudiyalur, Coimbatore and pass appropriate orders, within a time frame to be fixed by this Court.
6. The above submission made by the learned Junior Panel Counsel for 9th Respondent has been fairly conceded by the learned counsel for Petitioner.
7. In view thereof, this Writ Petition stands disposed of with a direction to the 9th Respondent to consider the 1st Respondent's Proposal dated 10.03.2026, recommending to de-notify the Petitioner's Inland Container Depot facility situated at No.2/235C, Mettupalayam Road, Tudiyalur, Coimbatore and pass appropriate orders, on merits and in accordance with law, within a period of three weeks from the date of this order. No costs. Consequently, connected Miscellaneous Petitions are closed.
01-04-2026 mrr Index: Yes/No Speaking/Non-speaking order Note: Registry is directed to list the case on 27.04.2026 under the caption, "For Reporting Compliance".
Copy To
1. The Commissioner of Customs, Coimbatore, 6/7, ATD St, Race Course, Gopalapuram, Coimbatore 641018.
2. The Commissioner of Customs (Preventive) Customs Division, 'B' Wing, III Floor, No.1, Williams Road, Cantonment, Trichy - 620 001.
3. The Assistant Commissioner of Customs, Customs Division, 'B' Wing, III Floor, No.1, Williams Road, Cantonment, Trichy - 620 001.
4. The Deputy Commissioner of Customs, Customs Division, 'B' Wing, III Floor, No.1, Williams Road, Cantonment, Trichy - 620 001.
5. The Assistant Commissioner of Customs, ICD Thudiyalur, ICD, No.02/235 C, Mettupalayam Road, Thudiyalur, Coimbatore - 641 034.
6. The Superintendent of Customs, Customs Policy Section, No.1, Williams Road, Cantonment, Trichy - 620 001.
7. The Directorate of Revenue Intelligence, Coimbatore Regional Unit, No.1103, Trichy Road, Coimbatore - 641 402.
8. The Assistant Commissioner of Customs, Customs Preventive Unit, Coimbatore - 641 034.
9. The Central Board of Indirect Taxes and Customs (CBIC), Hudco Vishala Building, Bhikaji Cama Place, R.K.Puram, New Delhi - 110 066.
Also having office at 4th Floor, Rajendra Bhawan, 210, DDU Marg, New Delhi - 110 002.
MOHAMMED SHAFFIQ, J.
mrr 01-04-2026