M/S.Core Plasto Enterprises, v. Joint Director General Of Foreign Trade,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.01.2026 CORAM :
THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN & C.M.P.Nos.31654 & 31664 of 2025 M/s. Core Plasto Enterprises Rep. by its Partner A-22, Phase III, Sidco Thiru Vi Ka Indl Estate Guindy Appellant in Chennai 600 032.
..
both W.As.
Vs.
Joint Director General of Foreign Trade Office of the Additional Director General of Foreign Trade 4th Floor, Shastri Bhavan, Annex 26, Haddows Road Respondent in Chennai 600 006.
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WA No.3873/25 Deputy Commissioner of Customs, Chennai II 60, Rajaji Salai, Custom House Chennai 600 001.
Deputy Director General of Foreign Trade Office of the Zonal Directorate General of Foreign Trade 4th Floor, Shastri Bhavan, Annex 26, Haddows Road Respondents in Chennai 600 006.
..
WA No.3875/25
Prayer : Appeals under Clause 15 of the Letters Patent against the orders dated 14.10.2025 passed in W.P.No.17938 of 2024 and dated 14.10.2025 passed in W.P.No.609 of 2021.
For Appellant :
Mr.T.Ramesh For Respondents :
Mr.Rajnish Pathiyil Senior Panel Counsel
JUDGMENT
(Judgment of the Court was delivered by the Hon'ble Chief Justice) Challenge to various adjudication orders and recovery proceedings is essentially based on the submission that appellant's application seeking benefit of amnesty scheme is not decided till date, whereas Department is proceeding against appellant.
2. Learned Single Judge dismissed the petitions on the ground of existence of alternative remedy. Appellant ought to be vigilant to seek a direction for expeditious disposal of its application pending consideration under the amnesty scheme and not to wait till the passing of adjudication order. It appears that recovery proceedings
have also been issued on account of non-fulfillment of obligation under Foreign Trade Regulation Act.
3. Be that as it may, though we are not inclined to upset the finding of the learned Single Judge insofar as liberty to avail alternative remedy is concerned, to a limited extent, we shall modify the order by directing that first respondent shall decide the application filed in June, 2023, for availing the benefit of amensty scheme, within a period of two months from the date of receipt of a copy of this order. The appeal may now be filed within 15 days from today.
4. Appeals are disposed of. There shall be no order as to costs. Consequently, the interim applications are closed. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J) 30.01.2026 Index :
Yes/No Yes/No kpl
To
1. Joint Director General of Foreign Trade Office of the Additional Director General of Foreign Trade 4th Floor, Shastri Bhavan, Annex 26, Haddows Road Chennai 600 006.
2. Deputy Commissioner of Customs, Chennai II 60, Rajaji Salai, Custom House Chennai 600 001.
3. Deputy Director General of Foreign Trade Office of the Zonal Directorate General of Foreign Trade 4th Floor, Shastri Bhavan, Annex 26, Haddows Road Chennai 600 006.
THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J.
(kpl) 30.01.2026