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2022 Supreme(Mad) 2146

S. S. SUNDAR, S. SRIMATHY
Assistant Commissioner of Customs - Imports, Custom House, Tuticorin – Appellant
Versus
Mahadev Enterprises, Represented by its Proprietor, Shri Sohil Suchak, Nagpur – Respondent


Advocates appeared:
For the Appellants:B. Vijay Karthikeyan, Advocate. For the Respondent:Dr. S. Krishnanadh, M. Ramasamy, Advocates.

JUDGMENT

(Prayer: Writ Appeal filed under Clause 15 of the Letters Patent, to set aside the order dated 28.04.2022 in W.P(MD)No.8916 of 2022 and allow the Writ Appeal.)

S.S. Sundar, J.

1. Challenging the order of learned Single Judge dated 28.04.2022, made in W.P.(MD) No.8916 of 2022, the respondent in the writ petition has preferred the above appeal.

2. Heard Mr.B.Vijay Karthikeyan, learned counsel appearing for the appellant and Mr.Dr.S.Krishnanadh, for Mr.M.Ramasamy, appearing for the first respondent.

3. The respondent in the writ appeal filed W.P.(MD) No.11589 of 2021 for issuance of a a Writ of Mandamus, directing the respondents to permit the petitioner to re-export the goods, namely, Unflavored Supari (Betelnut Product) classifiable under ITC (HS) code 21069030 covered under respective Bills of Entry Nos.7197611 and 7197624 both dated 22.01.2022 covered under Bills of Lading No.BLPLRGN2102381 dated 04.01.2022 consisting of 3 containers i.e., AMFU8846107, TCNU6471174 and TEMU6606496 and BLPLRGN2102383 dated 04.01.2022 consisting two containers i.e., TCNU6333560, TGHU7872147 respectively within a stipulated time considering the perishable nature of the goods that were detained/sei

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