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W.P.No.33137 of 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 27.03.2026

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

W.P.No.33137 of 2025 and

WMP Nos.37227 and 37233 of 2025

Gourmet Popcornica LLP No.25, 2^nd Floor, Mamtha Complex,

Whites Road, Royapettah, Chennai, Tamil Nadu-600 014. : Petitioner

Vs.

1.Commissioner of Customs (Appeals II)

60 Rajaji Salai, Customs House, Chennai-600 001.

2.Additional Commissioner of Customs, Group 1, Office of Commissioner of Customs, Chennai II (Imports)

Customs House, No.60 Rajaji Salai, Chennai 600 001.

3.Deputy Commissioner, Recoveries and Redressal Unit (RRU),

Customs House, No.60, Rajaji Salai, Chennai-600 001. : Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorari, calling for the records in Order in Appeal Seaport, C.Cus.II. No.1024 and 1025/2024 dated 05.11.2024, passed by respondent

No.1 and quash the same as non-est and illegal.

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W.P.No.33137 of 2025

For Petitioner : Mr.Mr.Srinath Sridevan Senior Counsel

For M/s Mekhla Anand

For Respondents : Mr.G.Meganathan Standing Counsel

ORDER

The present writ petition is filed challenging the impugned order in appeal

dated 05.11.2024 on the limited ground that appellate order does not

contain/incorporate Document Identification Number (DIN).

2. Since it is on the limited ground of the impugned order being non est in

view of non-compliance with above requirement, the only question that arises for consideration is whether order of appellate authority would stand invalidated in view of the fact that it does not incorporate DIN number. The question is no longer res integra. This Court, on more than one occasion has held that DIN numbers which are mandated through circulars are mandatory and failure to incorporate DIN number would prove fatal to validity of order and would invalidate the same. In this regard, it may be relevant to refer to judgment of this Court in W.P.No.14776

of 2020 dated 16.03.2023. The relevant portion of the order reads as under:

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W.P.No.33137 of 2025

“18. Having heard learned counsel, I am of the categoric view that the non~generation of a DIN is fatal to the communication itself. Section 151A of the Act enables the Board to issue Instructions to officers of Customs and such

Instructions bind the officers, barring in two situations.

19. The exceptions are, that no order, instruction or direction will require any officer of Customs to make a particular assessment or dispose a particular case in a specified manner and no instructions shall be issued so as to interfere with the discretion of the Commissioner of Customs (Appeals) in the exercise of appellate functions. Both exceptions thus concern the conduct of judicial duties only. As far as administrative duties are concerned the Board has the final word to prescribe guidelines that are mandatory qua the officers. In fact, the judgments cited by learned Standing Counsel stand testimony to the aforesaid settled position of law. The respondents cannot thus attempt to wriggle out of the requirements

imposed under Circular Nos.37/2019 and 43/2019.

20.The argument of the respondents that a lenient view should be taken of since the impugned communication has been issued during the Corona pandemic also does not appeal. Reference is made to the judgment of the Hon-ble Supreme Court In Re: Cognizance for extension of limitation, Suo Motu Writ Petition (C) No. 3 of 2020, where limitation for the passing of orders and issuance of notices has been extended. This judgment, in any view, has no application in the present matter, as what is impugned in a demand issued without the authority of

law. This submission is rejected as being misconceived.

21.The Circulars issued invest the officers of the Department with responsibility qua the issuance of official proceedings/c