M/S.Al Vakilu Agencies, v. The Commissioner (Customs((Appeal))

1 W.P.(MD)NO.33846 OF 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.33846 of 2025 AND W.M.P.(MD)No.26747 of 2025 M/s.AL.Vakilu Agencies, Rep. by Sheik Jabeer Ahamed, No.9A, 1st Floor, Alanganathapuram 1st Street, Krishnapuram Road, Tharanallur, Trichy - 620 008.

Permanent Address No.35A, Thanjavur Road, Poonthottam, Veeramangaram, Jinnathidal, Trichy - 620 008.

... Petitioner Vs.

1. The Commissioner (Customs(Appeal)), No.1, Williams Road, Cantonment, Trichy - 620 001.

2. The Additional Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin - 628 004.

3. The Senior Intelligence Officer, Tuticorin Regional Unit, 1/4

2 W.P.(MD)NO.33846 OF 2025 No.22/14, Celin Garden, Roche Colony, South Beach Road, Tuticorin - 628 001.

4. The Joint Director, Chennai Zonal Unit, Chennai.

... Respondents Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the second respondent in Order-in-Original TUT-CUSTM-PRVADC-10/2025 dated 31.03.2025 and quash the same as illegal and consequently direct the respondents not to disturb the petitioner's peaceful small trade import and export business. For Petitioner : Mr.S.Vikram For Respondents : Mr.R.Gowri Shankar * * *

O R D E R

Heard both sides.

2. The petitioner has been levied with penalty to the tune of Rs.4 Lakhs by the impugned order dated 31.03.2025. The order is 2/4

3 W.P.(MD)NO.33846 OF 2025 appealable. The limitation period had already expired. However, taking into account the special facts and circumstances of this case, I permit the petitioner to file an appeal before the appellate authority. If the appeal is filed within a period of four weeks from the date of receipt of a copy of this order, it shall be entertained without reference to limitation. If the petitioner fails to do so, the benefit of this order will no longer be availed to him. The petitioner of course has to pre-deposit 71⁄2% of the disputed penalty amount. I make it clear that I have not gone into the merits of the matter. Leaving open all the defences of the petitioner, this writ petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.

25.11.2025 NCS : Yes / No Index : Yes / No Internet : Yes/ No PMU 3/4

4 W.P.(MD)NO.33846 OF 2025 G.R.SWAMINATHAN,J.

PMU To:

1. The Commissioner (Customs(Appeal)), No.1, Williams Road, Cantonment, Trichy - 620 001.

2. The Additional Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin - 628 004.

3. The Senior Intelligence Officer, Tuticorin Regional Unit, No.22/14, Celin Garden, Roche Colony, South Beach Road, Tuticorin - 628 001.

4. The Joint Director, Chennai Zonal Unit, Chennai.

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