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Madras High CourtWP/35417/2024disposed of

M/S.Tablets (India) Ltd v. The Principal Commissioner Of Customs

2026-03-03Honourable Mr.Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03-03-2026

CORAM

THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ WP No. 35417 of 2024 M/s.Tablets (India) Ltd., Jhaver Center, 3rd Floor, 72, Marshalls Road, Egmore, Chennai -600 008, Represented by its Authorized Signatory and Senior General Manager (Imports), Shri.R.Lakshmi Narasimhan ..Petitioner Vs

1. The Principal Commissioner of Customs, Commissionerate-VII, New Custom House, Meenambakkam, Chennai -600 016.

2. The Deputy Commissioner of Customs, Group-1-4, Air Cargo Complex, O/o. The Principal Commissioner of Customs, Chennai VII Commissionerate, New Custom House, Meenambakkam, Chennai -600 016.

3. The Deputy Commissioner of Customs (Refunds), O/o.The Principal Commissioner of Customs, Chennai VII Commissionerate, New Custom House, Meenambakkam, Chennai -600 016.

..Respondents

Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a writ of Mandamus, to direct the respondents, more particularly, the 3rd respondent to act on the representation/communication dated 30.05.2024 and cause refund of sum of Rs.3,37,500/- deposited under TR6 Challan No.000078 dated 3.3.2023 with interest at appropriate rates from the date of such deposit till date of its disbursement. For Petitioner :

Mr.B.Satish Sundar For Respondents :

Mr.Nalindhar

ORDER

This writ petition is filed for a direction to the respondents, more particularly, third respondent to act on the representation/communication dated 30.05.2024 and cause refund of sum of Rs.3,37,500/- deposited under TR6 Challan No.000078 dated 3.3.2023 with interest at appropriate rates from the date of such deposit till date of its disbursement.

2. It is submitted by the learned counsel for respondent that petitioner has now been sanctioned refund of the pre-deposit of Rs.3,37,500/-.

3. In that view of the matter, nothing may survive for adjudication. Therefore, the writ petition stands disposed of. There will be no order as to costs.

03-03-2026 MRN

To

1. The Principal Commissioner of Customs, Commissionerate-VII, New Custom House, Meenambakkam, Chennai -600 016.

2. The Deputy Commissioner of Customs, Group-1-4, Air Cargo Complex, O/o. The Principal Commissioner of Customs, Chennai VII Commissionerate, New Custom House, Meenambakkam, Chennai -600 016.

3. The Deputy Commissioner of Customs (Refunds), O/o. The Principal Commissioner of Customs, Chennai VII Commissionerate, New Custom House, Meenambakkam, Chennai -600 016.

MOHAMMED SHAFFIQ, J.

MRN 03-03-2026