M/S. Abs Xpress Private Limited v. The Commissioner Of Customs

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 01.04.2026

CORAM

THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY M/s. ABS Xpress Private Limited No. 5, Kajamian School Complex JMC Post, Trichy-620020 Rep. by its Managing Director U.Reehana ... Petitioner Vs.

The Commissioner of Customs, Trichy Commissionerate, 1, Williams Road, Trichy-620001.

...Respondent

Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of MANDAMUS directing the Respondent to immediately release and return the Customs Broker application, Solvency Certificate, and the original Bank Fixed Deposit receipt No. 0629028 for Rs.5,00,000/- and pass any such other and further orders as this Hon'ble Court may deem fit and proper in the circumstances of the case, and thus render justice.

For Petitioner :Mr.R.S.Sivaram For Respondent :Mr.N.Dilip Kumar Standing Counsel

ORDER

The writ petition has been filed directing the respondent to immediately release and return the Customs Broker Application, Solvency Certificate and the original Bank Fixed Deposit Receipt No. 0629028 for a sum of Rs.5,00,000/-.

2. Heard Mr.R.S.Sivaram, learned counsel appearing for the petitioner and Mr.N.Dilip Kumar, learned Standing Counsel, who takes notice on behalf of the respondent.

3. The case of the petitioner is that the petitioner is a company incorporated under the Companies Act. It is no longer engaged in the said business and, therefore, seeks the return of the aforesaid documents as well as the fixed deposit.

4. The learned counsel for the petitioner would submit that the respondent is not refunding the documents or the fixed deposit insisting that the erstwhile Managing Director, who submitted the documents, must be present to receive them.

5. When the matter came up for hearing, the learned Standing Counsel appearing on behalf of the respondent submitted that since the matter is only coming up for admission, orders can be passed to consider the representation of the petitioner.

6. In view thereof, this writ petition is disposed of on the following terms:- i. The representation of the petitioner dated 01.12.2025 shall be taken up for consideration by the respondent. ii. The petitioner may be represented by any authorized representative and the person representing the company must be duly authorized by the company.

iii. The respondent cannot insist that only the same office

bearers or Directors of the company should be present. iv. The representation shall be considered in accordance with law and orders be passed.

v. Needless to mention that if the respondent finds that the petitioner company is entitled to for return of the documents, it can be handed over to any person authorized by the Company and the presence of the erstwhile Managing Director need not be insisted upon.

vi. The aforesaid exercise shall be completed within a period of four weeks from the date of receipt of the web copy of the order, without waiting for the certified copy of the order.

vii.No costs.

01.04.2026 Index: Yes Speaking Order: Yes rgm

To The Commissioner of Customs, Trichy Commissionerate, 1, Williams Road, Trichy-620001.

D.BHARATHA CHAKRAVARTHY , J.

rgm 01.04.2026