Back
2026 Supreme(Online)(Mad) 48679
IN THE HIGH COURT OF JUDICATURE AT MADRAS
M.Dhandapani, J
Textile Exporters Federation Of South India – Appellant
Versus
Government of India – Respondent
WP No. 43698 of 2002|WMP.Nos.64185 of 2002|1797 of 2003|25948 of 2003
For the Appellants/Petitioners: K.Sukumaran
For the Respondents: Rajendren Raghavan
The court will not adjudicate on the validity of an executive circular or administrative order that has ceased to be in force, as the petition seeking such a declaration becomes infructuous.
Headnote:The petitioner filed this writ petition challenging the validity of a government circular issued in 2001 as being violative of the Customs Act, 1962, the Customs and Central Excise Duty Draw Back Rules, 1995, and Articles 14 and 265 of the Constitution of India. The petitioner sought a declaration that the circular was ultra vires and contrary to a previous circular from 1997. Upon hearing, it was revealed that the impugned circular is no longer in operation. The primary issue brought before the court was whether the impugned circular constituted an arbitrary exercise of executive power contrary to existing fiscal legislation and constitutional protections regarding tax imposition. The ratio decidendi of the case rests on the principle that the court declines to adjudicate the validity of a legislative or executive instrument that has become functionally obsolete or is no longer in force, thereby rendering the prayer for relief infructuous. The writ petition is closed as the impugned circular is no longer in force.
| Table of Content |
|---|
| 1. cessation of an impugned administrative order renders the legal challenge infructuous. (Para 1 , 2 , 3) |
Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Declaration, declaring impugned Circular No.39/2001-Cus dated 06.07.2001 passed by the first respondent as ultra vires the provisions of the Customs Act, 1962, Customs and Central Excise Duty Draw Back Rules, 1995 , Article 14 and 265 of the Constitution of India and contrary to Circular No.68/97-Cus dated 02.12.1997 as far as the petitioner is concerned.
ORDER
This Writ Petition has been filed to declare the impugned Circular No.39/2001-Cus dated 06.07.2001 passed by the first respondent as ultra vires the provisions of the Customs Act, 1962, Customs and Central Excise Duty Draw Back Rules, 1995 , Article 14 and 265 of the Constitution of India and contrary to Circular No.68/97-Cus dated 02.12.1997 as far as the petitioner is concerned.
2. When the matter is taken up for hearing, the learned counsel for the petitioner submitted that during the pendency of the Writ Petition, the Circular in subject issue is no longer is in force.
3. In view of the fact that the Circular impugned itself is no longer is in force, no further orders is necessary. Accordingly, the Writ Petition is closed. Consequently, connected Miscellaneous Petitions are closed, if any. There shall be no order as to costs.
05-06-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
DP
