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The Commissioner Of Customs vs M/S.Universal Impex
2024 Latest Caselaw 17615 Mad

Citation : 2024 Latest Caselaw 17615 Mad
Judgement Date : 5 September, 2024

Madras High Court

The Commissioner Of Customs vs M/S.Universal Impex on 5 September, 2024

Author: R.Suresh Kumar

Bench: R.Suresh Kumar, C.Saravanan

                                                                                W.A.Nos.1943, 1945, 1946,
                                                                                   1995 and 1997 of 2024

                                      IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                    DATED: 05.09.2024

                                                          CORAM

                                        THE HON'BLE MR.JUSTICE R.SURESH KUMAR
                                                         AND
                                         THE HON'BLE MR.JUSTICE C.SARAVANAN

                                  Writ Appeal Nos. 1943, 1945, 1946, 1995 and 1997 of 2024
                                  and C.M.P.Nos.13993, 13997, 14000, 14008, 14000, 14008
                                          14009, 14258, 14261 and 14262 of 2024

                     1.The Commissioner of Customs
                       Customs House
                       No.60, Rajaji Salai, Chennai 600 001.

                     2.Joint / Additional Commissioner
                       of Customs (Group 1-B), Customs House
                       No.60, Rajaji Salai, Chennai 600 001.

                     3.Assistant Commissioner of Customs
                      (Group1-B), Customs House
                       No.60, Rajaji Salai, Chennai 600 001.

                     4.Assistant Commissioner
                      Special Intelligence & Investigation
                      Branch (SIIB), Customs House
                      No.60, Rajaji Salai, Chennai 600 001.              ...     Appellants in all
                                                                                 the appeals

                                                               Vs.


                     M/s.Universal Impex
                     G-39, APMC Market-1, Phase-2
                     Vashi (Turbhe), Navi Mumbai-400 705
                     Rep.by its Proprietor
                     Shri Sarfraj Jaliyawala.                            ....    Respondent in all
                                                                                 the appeals

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                                                                                      W.A.Nos.1943, 1945, 1946,
                                                                                         1995 and 1997 of 2024



                                  Writ Appeals under Clause 15 of the Letters Patent against the order
                     dated 06.02.2024 in W.M.P.Nos.36324, 36403, 33155, 33156 and 32928 of 2023
                     in W.P.Nos.36343, 36399, 33420, 33422 and 33213 of 2024.
                                                                 -----
                                                             In all W.As.
                                        For Appellants      : Mr.Rajendran Raghavan
                                        For Respondent      : Mr.B.Sathish Sundar


                                                          JUDGMENT

(Delivered by R. SURESH KUMAR, J.)

Heard Mr.Rajendran Raghavan, learned counsel for the appellants and

Mr.B.Sathish Sundar, learned counsel for the respondent.

2. The present set of appeals have been filed against the common order

dated 06.02.2024 passed by the writ Court in miscellaneous petitions in

W.M.P.Nos.36324, 36403, 33155, 33156 and 32928 of 2023 in W.P.Nos.36343,

36399, 33420, 33422 and 33213 of 2024.

3. By the said order, the writ Court directed the FSSAI authorities to re-

test the goods imported viz., areca nuts for identifying as to whether it is the

goods as declared by the dealer and also to determine as to whether the same is

fit for human consumption.

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4. Though the said order has been challenged in these writ appeals, it is

submitted by the learned counsel for both sides that, pursuant to the said order,

which is impugned herein, the FSSAI authorities have tested the goods in

question, based on which the main writ petitions were disposed of by a common

order dated 23.04.2024, allowing the writ petitions directing the Customs

authorities to release the goods.

5. In fact, as against the said order passed by the writ Court on

23.04.2024, the Department filed intra Court appeals in W.A.Nos.1537 of 2024

etc., batch and the said batch of appeals also came to be dismissed by a Co-

ordinate Bench of this Court by order dated 24.07.2024. In the meanwhile,

adjudication orders also have been passed by the Customs Authorities on

22.07.2024, which is the subject matter in W.P.No.23836 of 2024, which came up

for admission before the Writ Court and it has been adjourned to 12.09.2024 for

further hearing.

6. When these are all the developments that have taken place

subsequent to the passing of the impugned order, virtually nothing survives in

this batch of writ appeals for adjudication. This position cannot be controverted

by both sides. In view of the aforesaid, since no adjudication is required as

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sought for,

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R.SURESH KUMAR, J.

AND C.SARAVANAN, J.

KST

the writ appeals are liable to be dismissed. Accordingly, all these writ appeals

are dismissed. No costs. Consequently, connected miscellaneous petitions are

closed.

                                                                   (R.S.K.,J.)    (C.S.N.,J.)
                                                                         05.09.2024
                     NCS : Yes/No
                     Index : Yes/No
                     KST




                                                                      W.A.Nos.1943, 1945, 1946,
                                                                         1995 and 1997 of 2024




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