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2026 Supreme(Online)(Mad) 28349
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mohammed Shaffiq, J
MODINE THERMAL SYSTEMS PRIVATE LIMITED – Appellant
Versus
COMMISSIONER OF CUSTOMES CHENNAI II – Respondent
WP No. 20171 of 2025
For the Appellants/Petitioners: Raghavan Ramabadran
For the Respondents: R.P. Pragadish
The court directed customs authorities to consider and decide upon a fresh representation for the amendment of Bills of Entry to reflect IGST and interest payments for the purpose of availing Input Tax Credit.
Headnote:The petitioner filed a writ petition under Article 226 of the Constitution of India seeking a Writ of Mandamus to direct the respondents to amend seven Bills of Entry under Section 149 of the Customs Act and Circular No. 233/27/2024-GST. The petitioner sought to reflect the payment of IGST and interest to enable the availment of Input Tax Credit. The court noted that previous representations had not been acted upon or were not available on record. The primary issue was whether the respondents should be directed to re-assess the Bills of Entry to reflect tax payments. The court reasoned that the most appropriate course of action was to allow the petitioner to submit a fresh representation and for the respondents to dispose of the same after providing an opportunity for a hearing. Accordingly, the writ petition stands disposed of.
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| 1. request for amendment of bills of entry to reflect igst payments for input tax credit. (Para 1 , 2) |
##PAGE1##
WP No. 20171 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03-03-2026
CORAM
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ
WP No. 20171 of 2025
Modine Thermal Systems Private Limited,
Represented by its Authorized Signatory,
R Annaporani, Assistant Manager-
Indirect Taxation,
K7, Sipcot Industrial Village,
Mambakkam Village,
Sunguvarchatram 602 106.
..Petitioner
Vs
1. Commissioner of Customs,
Chennai-II,
No.60, Custom House, Rajaji Salai,
Chennai 600 001.
2. Deputy Commissioner of Customs,
Group 2H,
No.60, Custom House, Rajaji Salai,
Chennai 600 001.
..Respondents
PRAYER: Writ Petition is filed under Article 226 of the Constitution of India,
to issue a Writ of Mandamus, directing the 2nd respondent to re assess the 7
Bills of Entry as requested in letters dated 25.01.2023 and 16.10.2023 so as to
reflect the IGST and interest paid by the petitioner and enable the petitioner to
avail Input Tax Credit of IGST paid in respect of the imported goods.
For Petitioner : Mr.Raghavan Ramabadran
For Respondents: Mr.R.P.Pragadish
Senior Standing Counsel
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##PAGE2##WP No. 20171 of 2025
ORDER
The present writ petition has been filed seeking a writ of Mandamus to
direct second respondent to amend 7 Bills of Entry filed by petitioner during the
period November, 2021 to June, 2022 to reflect the factum of payment of
integrated goods and service tax (IGST) and interest by petitioner against the
said Bills of Entry.
2. Learned counsel for petitioner would submit that the above request was
made in terms of Section 149 of the Customs Act read with paragraph 2.3 of
Circular No.233/27/2024-GST dated 10.09.2024 issued by CBIC. He would
also submit that a representation was also been made by petitioner in this regard
as early as on 25.01.2023, and the said representation has not been acted upon.
3. Learned Senior Standing Counsel for respondents would submit that
there is some uncertainty as to whether the said representation is available on
file or not.
4. When this Court suggested that petitioner may submit another set of
documents along with a fresh representation before the respondents and that on
receipt of such representation, the same could be disposed of, within a period of
six weeks, same was agreed to by learned counsel for petitioner and respondents.
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##PAGE3##WP No. 20171 of 2025
5. Heard the counsels and perused the materials available on record.
6. In that view of the matter, this court is inclined to dispose of the writ
petition with following directions:
i) It is open to petitioner to submit a fresh representation along with
another set of documents before respondents, within a period of two weeks from
the date of receipt of a copy of this order.
ii) If any such representation is made, respondents shall examine the
same and pass orders, in accordance with law, after affording petitioner an
opportunity of hearing, within a period of six weeks from the date of filing of
such representation.
7. Accordingly, the writ petition stands disposed of. There will be no
order as to costs.
03-03-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
MRN
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##PAGE4##WP No. 20171 of 2025
To
1. The Commissioner of Customs,
Chennai-II,
No.60, Custom House, Rajaji Salai,
Chennai 600 001.
2. Deputy Commissioner of Customs,
Group 2H,
No.60, Custom House, Rajaji Salai,
Chennai 600 001.
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##PAGE5##WP No. 20171 of 2025
MOHAMMED SHAFFIQ, J.
MRN
WP No.20171 of 2025
03-03-2026
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