Madras High Court
Ge India Industrial Pvt. Ltd vs Union Of India on 19 August, 2021
W.P.No.4156 of 2014
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Date : 19.08.2021
CORAM:
THE HON'BLE MR. JUSTICE S.M.SUBRAMANIAM
W.P.No.4156 of 2014
GE India Industrial Pvt. Ltd.,
401, 402, 4th Floor,
Aggarwal Millennium Tower,
E-1, 2, 3 Netaji Subhash Place,
Wazirpur, New Delhi - 110 034.
rep. by its Vice President,
Mr.Atul Gupta ... Petitioner
Vs.
1.Union of India, Represented by its Secretary,
Ministry of Finance, Department of Revenue,
North Block, New Delhi 110 001.
2.Central Board of Excise and Customs,
Department of Revenue, Ministry of Finance,
Represented by its Chairman, North Block
New Delhi - 110 001.
3.Commissioner of Customs & Central Excise,
M.H.U. Complex, 692 Anna Salai,
Nandanam, Chennai - 600 035.
4.Specified Officer,
J Matadee Free Trade Zone
Mannur Village, Sriperumbudur Taluk
Kanchipuram District, Tamil Nadu - 602 105.
5.Authorised Officer,
1/6
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W.P.No.4156 of 2014
J Matadee Free Trade Zone
Mannur Village, Sriperumbudur Taluk,
Kanchipuram District,
Tamil Nadu - 602 105. ... Respondents
Prayer : Petition filed under Article 226 of Constitution of India praying for
issuance of a Writ of Certiorari calling for the records culminating in the
Circular No.44/2013 - Customs dated 30 December 2013 of the Second
Respondent and the consequential Letter No.JMFTWZ/DHL/MISC/GE-214
dated 03 February 2014 of the Fourth Respondent signed by the Fifth
Respondent purportedly issued on the basis thereof and quash them as being
legally and constitutionally invalid, being ultra vires the provisions of the
Customs Act, 1962 and being unconstitutional as being violative of Article
14 & 19(1)(g) of the Constitution of India.
For Petitioner : No appearance
For Respondents : Mr.T.Pramodkumar Chopda
Senior Standing Counsel for R1 to R3
For Respondents : No appearance for R4 & R5
ORDER
The relief sought for in the present writ petition is to call for the
records culminating in the Circular No.44 of 2013 Customs dated
30.12.2013 of the second respondent and the consequential Letter No.
JMFTWZ/DHL/MISC/GE-214 dated 03.02.2014 of the fourth respondent
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W.P.No.4156 of 2014
signed by the fifth respondent purportedly issued on the basis thereof and
quash the same being legally invalid.
2. The relief as such sought for in the present writ petition is absurd in
view of the fact that the petitioner cannot presume the decision yet to be
taken by the competent authority. The relief coined would reveal that the
circular cannot be relied upon for the purpose of initiating further action by
the competent authority. The authorities are going to rely which provision of
law or the relevant circular if any cannot be adjudicated in advance based on
certain apprehensions raised by the petitioner in the present writ petition. If
at all any such order is issued affecting the rights of the petitioner, then the
petitioner is at liberty to approach the competent authority under the Act for
the purpose of redressal of his grievances.
3. It is clarified that whether the circular stated in the prayer is relied
or not is to be decided by the competent authority with reference to the facts
and circumstances of each case.
4. This being the redressal mechanism provided under the statutes and
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W.P.No.4156 of 2014
the relief as such deserves no merits adjudication and accordingly the writ
petition stands dismissed. No costs.
19.08.2021
Index : Yes/No
Speaking Order : Yes/No
Sgl
To
1.The Secretary, Union of India,
Ministry of Finance,
Department of Revenue,
North Block, New Delhi 110 001.
2. The Chairman,
Central Board of Excise and Customs,
Department of Revenue, Ministry of Finance,
North Block, New Delhi - 110 001.
3.Commissioner of Customs & Central Excise,
M.H.U. Complex, 692 Anna Salai,
Nandanam, Chennai - 600 035.
4.Specified Officer,
J Matadee Free Trade Zone
Mannur Village, Sriperumbudur Taluk
Kanchipuram District,
Tamil Nadu - 602 105.
5.Authorised Officer,
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W.P.No.4156 of 2014
J Matadee Free Trade Zone
Mannur Village, Sriperumbudur Taluk,
Kanchipuram District,
Tamil Nadu - 602 105.
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W.P.No.4156 of 2014
S.M.SUBRAMANIAM, J.
Sgl
W.P.No.4156 of 2014
19.08.2021
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W.P.No.4156 of 2014
W.P.No.4156 of 2014
S.M.SUBRAMANIAM, J.
Today, the writ petition is listed under the caption 'For Being
Mentioned' at the instance of the learned counsel for the petitioner, in view
of the fact that the learned counsel for the petitioner raised a point that he
could not able to appear on 19.08.2021, when the matter was taken up for
final hearing and this Court passed orders on merits on that day.
2. The learned counsel appearing on behalf of the petitioner made a
submission that the matter requires consideration with reference to Advance
Ruling Notification and the judgments in this regard also to be considered by
this Court.
3. In view of the said submission, the orders passed by this Court on
19.08.2021 in W.P.No.4156 of 2014 stands recalled.
Post this matter on 07.09.2021 for passing fresh orders.
02.09.2021
Kak
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W.P.No.4156 of 2014
S.M.SUBRAMANIAM, J.
Kak
WP No.4156 of 2014
02.09.2021
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