Ashish MundhraS/o.Late.Bhikamchand Mundhra, Kushaldas Garden Apartments v. The Central Board Of Indirect Taxes And CustomsRep By Its Joint Director
Case at a glance
Outcome
Dismissed
In view of the submission made by the learned counsel for the petitioner and also in view of the endorsement made, this Writ Petition is dismissed as infructuous
Provisions considered
- Constitution of India arts. 14, 21, 226
- Bharatiya Nagarik Suraksha Sanhita, 2023 ss. 173, 174, 175, 176, 192
- Customs Act, 1962 s. 104(2)
Key paragraphs
- Para 33.The Senior Intelligence Officer, Directorate Of Revenue Intelligence, Indore Zonal Unit, First Floor, Telephone, Exchange Building, Transport Nagar, Indore-452 001, Madhyapradesh...Respondent(s)Writ Petition filed under Article 226 of Constitution of India seeking for issuance of Writ of Declaration declaring that the investigation into non-cognizable offence(s) under…
Judgment
WP No. 23822 of 2024__________Page1 of 5IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 15-06-2026CORAMTHE HON'BLE MR JUSTICE M.DHANDAPANIWP No. 23822 of 2024andWMP.No.26075 of 2024 Ashish MundhraS/o.Late. Bhikamchand Mundhra, Kushaldas Garden Apartments, Flat No.801, 8th Floor, B Block, Poonamallee High Road, Kilpauk, Chennai-600010...Petitioner(s)Vs1.The Central Board Of Indirect Taxes And CustomsRep By Its Joint Director, Directorate Of Revenue Intelligence, North Block, Central Secretariat, New Delhi-110 001.
The Senior Intelligence Officer, Directorate Of Revenue Intelligence, Chennai Zonal Unit, Lakshmi Colony, T.Nagar, Chennai-600 017.
The Senior Intelligence Officer, Directorate Of Revenue Intelligence, Indore Zonal Unit, First Floor, Telephone, Exchange Building, Transport Nagar, Indore-452 001, Madhyapradesh...Respondent(s)Writ Petition filed under Article 226 of Constitution of India seeking for issuance of Writ of Declaration declaring that the investigation into non-cognizable offence(s) under customs Act by 3rd respondent vide its summons in https://www.mhc.tn.gov.in/judis WP No. 23822 of 2024__________Page2 of 5CBIC-DIN-202408DDJ3000712249/474 dated 6.8.2024 without seeking order of the Jurisdictional Magistrate as per section 174 of Bharatiya Nagarik Suraksha Sanhita, 2023 to be null and void ab-initio and, declaring that the offence under the Customs Act are construed to be cognizable it may be held that such offence without following the procedure prescribed under sections 173,175, 176 and 192 of Bharatiya Nagarik Suraksha Sanhita, 2023 etc, are illegal non-est, null and void ab initio, without jurisdiction unconstitutional arbitrary, violative of Article 14 and 21 of the constitution of India, and on the alternate declaring that in the absence of a complaint under section 135 of the Customs Act the jurisdictional Magistrate cannot exercise any of the powers either under the customs Act or under the Bharatiya Nagarik suraksha sanhita 2023 offending/curtailing the liberty of the person produced before the Magistrate under section 104(2) of the Customs Act 1962.For Petitioner(s):Mr.N.Murali KumaranSenior Counselfor Mr.R.GopinathFor Respondent(s):Mr.Sai Sruyan TayiORDERToday when the matter is taken up for hearing, the learned counsel appearing for the petitioner would submit that the relief sought for in this Writ Petition has become infructuous.
Operative part
He has also made an endorsement to that effect. https://www.mhc.tn.gov.in/judis WP No. 23822 of 2024__________Page3 of 52. In view of the submission made by the learned counsel for the petitioner and also in view of the endorsement made, this Writ Petition is dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petition is closed.15-06-2026Index: Yes/NoSpeaking/Non-speaking orderNeutral Citation: Yes/Noarr https://www.mhc.tn.gov.in/judis WP No. 23822 of 2024__________Page4 of 5To1.The Central Board Of Indirect Taxes And CustomsRep By Its Joint Director, Directorate Of Revenue Intelligence, North Block, Central Secretariat, New Delhi-110 001.2.The Senior Intelligence OfficerDirectorate Of Revenue Intelligence, Chennai Zonal Unit, Lakshmi Colony, T.Nagar, Chennai-600 017.3.The Senior Intelligence OfficerDirectorate Of Revenue Intelligence, Indore Zonal Unit, First Floor, Telephone, Exchange Building, Transport Nagar, Indore-452 001, Madhyapradesh https://www.mhc.tn.gov.in/judis WP No. 23822 of 2024__________Page5 of 5M.DHANDAPANI, J.arrWP No. 23822 of 202415-06-2026 https://www.mhc.tn.gov.in/judis WP No. 23822 of 2024__________Page6 of 5
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: In view of the submission made by the learned counsel for the petitioner and also in view of the endorsement made, this Writ Petition is dismissed as infructuous
Which statutory provisions did this judgment involve?
Constitution of India — arts. 14, 21, 226; Bharatiya Nagarik Suraksha Sanhita, 2023 — ss. 173, 174, 175, 176, 192; Customs Act, 1962 — s. 104(2).
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.