M/S.Unik Traders vs The Additional Director General
2023 Latest Caselaw 9219 Mad

                                                                               W.A.No.2906 of 2019

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED 28.07.2023

                                                        CORAM

                                    THE HONOURABLE Mr.JUSTICE R.MAHADEVAN
                                                      AND
                                  THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ

                                                  W.A.No.2906 of 2019
                                    and C.M.P.Nos.18782, 18785, 18787 & 27130 of 2019


                     M/s.Unik Traders,
                     No.140, Old Tharagupet Road,
                     Bangalore – 560 053, represented by
                     its Authorized Signatory,
                     Asif H.Thara.                                                 .. Appellant

                                                            Vs.

                     1.The Additional Director General,
                     Directorate of Revenue Intelligence,
                     27, G.N.Chetty Road, T.Nagar,
                     Chennai – 600 017.

                     2.The Deputy Director,
                     Directorate of Revenue Intelligence,
                     27, G.N.Chetty Road, T.Nagar,
                     Chennai – 600 017.

                     3.The Commissioner of Customs,
                     Commissionerate of Customs – II,
                     Custom House, No.60, Rajaji Salai,
                     Chennai – 600 001.

                     1/5


https://www.mhc.tn.gov.in/judis
                                                                                      W.A.No.2906 of 2019

                     4.The Additional Director General (Adjudication),
                     Directorate of Revenue Intelligence,
                     New Custom House, IGI Airport,
                     New Delhi.                                          .. Respondents
                     (R4 impleaded vide order of this Court dated 05.11.2019 passed in
                     C.M.P.No.23253 of 2019 in W.P.No.2906 of 2019)


                                  Writ Appeal filed under Clause 15 of the Letters Patent to set aside

                     the order dated 09.07.2019 passed in W.P.No.15575 of 2019 on the file of

                     this Court and consequentially quash the show cause notice dated

                     05.05.2019 in F.No.DRI/CZU/VIII/48/ENQ-1/INT-36/2018 issued by the

                     first respondent.

                                              For Appellant      : Mr.Vijay Narayan
                                                                   for Mr.B.Sathish Sundar

                                              For Respondents : Mr.V.Sundareswaran
                                                                Senior Panel Counsel


                                                          JUDGMENT

[Judgement of the Court was delivered by R.MAHADEVAN, J.]

This writ appeal has been filed by the appellant challenging the order

passed by the learned Judge in W.P.No.15575 of 2019 on 09.07.2019 and

consequentially, quash the show cause notice dated 05.05.2019 in

F.No.DRI/CZU/VIII/48/ENQ-1/INT-36/2018 issued by the first respondent.

https://www.mhc.tn.gov.in/judis W.A.No.2906 of 2019

2. As directed by this court, the orders passed by the authorities

concerned are placed before us.

3. Heard the learned counsel appearing for the parties and perused

the materials including the orders passed by the authorities concerned.

4. We have noticed that having discussed the entire issue in a

detailed manner, the Principal Commissioner of Customs (General),

Chennai, ultimately dropped the proceedings, vide Order-in-Original

No.101557 & 101558/2023 dated 30.03.2023, subsequent to the show cause

notice, which is under challenge in the writ petition as well as in this writ

appeal. In view of the same, there is nothing surviving for further

adjudication.

5. Hence, this writ appeal stands closed. No costs. Consequently,

connected miscellaneous petitions are also closed.

                                                                     [R.M.D., J.]           [M.S.Q., J.]
                                                                                    28.07.2023
                     Index: Yes / No

Speaking order/ Non-speaking order Neutral Citation: Yes / No nsd

https://www.mhc.tn.gov.in/judis W.A.No.2906 of 2019

To

1.The Additional Director General, Directorate of Revenue Intelligence, 27, G.N.Chetty Road, T.Nagar, Chennai – 600 017.

2.The Deputy Director, Directorate of Revenue Intelligence, 27, G.N.Chetty Road, T.Nagar, Chennai – 600 017.

3.The Commissioner of Customs, Commissionerate of Customs – II, Custom House, No.60, Rajaji Salai, Chennai – 600 001.

4.The Additional Director General (Adjudication), Directorate of Revenue Intelligence, New Custom House, IGI Airport, New Delhi.

https://www.mhc.tn.gov.in/judis W.A.No.2906 of 2019

R.MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

nsd

W.A.No.2906 of 2019

28.07.2023

https://www.mhc.tn.gov.in/judis