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2026 Supreme(Online)(Mad) 38700
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mohammed Shaffiq, J
Sri Shri Ploymers – Appellant
Versus
Additional Commissioner of Customs – Respondent
WMP Nos.15655 and 15657 of 2026
For Petitioner(s): Mr.K.Suresh Kumar
For Respondent(s): Mr.H.Siddarth, Junior Panel Counsel
Court grants liberty to reply to SCN and directs adjudication after hearing, disposing writ without quashing.
Headnote:The petitioner challenged a Show Cause Notice under the Customs Act, 1962, particularly Sections 17, 28(4), and 128, alleging it imposed non-existent conditions from Notification No.18/2021-Customs (ADD). The court noted the notice exceeded jurisdiction. The court granted liberty to file a reply. The respondents agreed to consider the reply and pass orders. The petition was disposed with directions for reply within two weeks and adjudication within four weeks thereafter, allowing future remedies if aggrieved.
| Table of Content |
|---|
| 1. challenges to scn for jurisdictional excess under customs act. (Para 1 , 2) |
| 2. liberty granted to file reply, respondents to consider. (Para 3 , 4) |
| 3. directions for timely adjudication and petition disposal. (Para 5 , 6) |
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for records, relating to the Show Cause Notice No.75/2025-26 dated 26.03.2026, DIN.20260373MX000000C321 , issued by the 1st Respondent, and quash the same as being illegal, arbitrary, without jurisdiction, and Contrary to the provisions of the Customs Act, 1962, particularly Section 17, Section 28 (4), and Section 128 thereof.
For Petitioner(s): Mr.K.Suresh Kumar For Respondent(s): Mr.H.Siddarth, Junior Panel Counsel
ORDER
The present writ petition has been filed praying for a writ of Certiorari, to call for records, relating to the Show Cause Notice No.75/2025-26 dated 26.03.2026, DIN.20260373MX000000C321 , issued by the 1st Respondent, and quash the same as being illegal, arbitrary, without jurisdiction, and Contrary to the provisions of the Customs Act, 1962, particularly Section 17, Section 28 (4), and Section 128 thereof.
2. The petitioner would submit that show cause notice was issued by importing conditions to notification No.18/2021- Customs (ADD) dated 27.03.2021 which is non-existent. He would thus submit that show cause notice is in excess of jurisdiction.
3. After submitting for a brief while, the learned counsel for petitioner sought liberty of this Court to file a reply.
4. Learned counsel for respondents would submit that if such reply is made by the petitioner, the same would be considered and appropriate orders would be passed.
5. In view of the above, it is open to the petitioner to submit a reply to the respondents within a period of two weeks from the date of uploading web copy order without waiting for certified copy. If any such reply is filed by the petitioner within the stipulated time, the same shall be considered by the appropriate authority and orders shall be passed within a period of four weeks thereafter, after affording reasonable opportunity of hearing to the petitioner and other interested parties, if any, in accordance with law. It is open to the petitioner if aggrieved by the outcome of the adjudication proceedings to work out its remedy in the manner known to law.
6. The writ petition stands disposed of with the above directions. . There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed.
