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WP No. 16625 of 2024

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-03-2026

CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ

WP No. 16625 of 2024 and WMP.No.18244 & 18246 of 2024

M/s Tharani Industries, By Partner B. Thanikachalam

15, Achuthan Nagar II Street, Ekkattuthangal, Chenani 600 032

..Petitioner(s)

Vs

Assistant Commissioner Of Customs (EPCG - EODC) Office Of The Commissioner

Of Customs II (Import) Custom House, No 60, Rajaji Salai, Chennai 600 001

..Respondent(s)

Writ Petition filed under Article 226 of the Constitution of India, seeking for issuance of a writ of Certiorarified Mandamus, calling the records relating to the adjudication order of the respondent dated 14.12.2023 in original No.104042, F. No S45 / 774 / 2012- EPCG - EODC (CH-II) and quash the same and directing the respondent to waive the redemption fine, penalty as well as

interest.

For Petitioner(s): Mr.D.Nellaiappan

For Respondent(s): M/S. R.P.Pragadish Junior Standing Counsel

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WP No. 16625 of 2024

ORDER

This Writ Petition has been filed seeking issuance of a Writ of

Certiorarified Mandamus, calling the records relating to the adjudication order of the respondent dated 14.12.2023 in original No.104042, F. No S45 / 774 / 2012- EPCG - EODC (CH-II) and quash the same and direct the respondent to

waive the redemption fine, penalty as well as interest.

2. After submitting a brief while, learned counsel for petitioner submitted

that petitioner may be granted liberty to file an appeal before the appropriate Authority, to which the learned Junior Standing Counsel appearing on behalf of

the respondents submitted that he has no objection.

3. In that view of the matter, petitioner is at liberty to file an appeal before

appropriate authority within a period of two (2) weeks from the date of receipt of a copy of this order. If such an appeal is filed within the stipulated time mentioned supra, the same shall be admitted and entertained without reference to limitation and shall be decided on merits and in accordance with law, subject

to compliance with all the conditions, including pre-deposit, if any.

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WP No. 16625 of 2024

4. Accordingly, this Writ Petition stands disposed of. No Costs.

Consequently, connected miscellaneous petitions are closed.

30-03-2026 Index: Yes/No

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

ANU

To Assistant Commissioner Of Customs

(EPCG - EODC) Office Of The Commissioner Of Customs II (Import) Custom House,

No 60, Rajaji Salai, Chennai 600 001

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WP No. 16625 of 2024

MOHAMMED SHAFFIQ, J.

ANU

WP No. 16625 of 2024 and WMP.No.18244 & 18246 of 2024

30-03-2026 __________

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