Advocates:
['HARI RADHAKRISHNAN', '', 'G DERRICK SAM', 'G VIJAYABALAN', 'N AHILANDEESWARI', 'V SUNDARESWARAN ST COUNSEL', '', 'M/S A P SRINIVAS SSC', 'R MEMO DT']

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 01.07.2022

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH

W.P.No.27973 of 2019

&

W.M.P.No.27576 of 2019

P.Karthikeyan

... Petitioner

Vs

1. The Joint Commissioner of Customs (CCO),

No.1, Williams Road,

Cantonment,

Tiruchirapalli – 620 001.

2. The Additional Commissioner of Customs,

6/7, A.T.D. Street, Race Course Road,

Coimbatore – 641 018.

... Respondents

PRAYER: Writ Petitions filed under Article 226 of the

Constitution of India praying to issue a Writ of Certiorari,

calling for the records of the impugned Order-in-Original

No.TCP-CUS-PRV-JTC-014-19 dated 28.06.2019 passed by the 1^st

respondent in C.No.VIII/10/47/2018-Cus Adj. and quash the same.

For Petitioner

:

Mr.Hari Radhakrishnan

For Respondents

:

Mr.A.P.Srinivas

Senior Standing Counsel

ORDER

The challenge is to an order in original dated 28.06.2019,

where under the respondents have imposed penalty upon the

petitioner in terms of Sections 112 & 114AA of the 'Customs Act,

1962' ('Act') (for brevity 'CA Act, 1962').

2. The petitioner had suffered an order-in-original that

had come to be challenged by wa