M/s.N and N Traders v. The Assistant Commissioner of Customs (Gr.1)
Case at a glance
Outcome
Disposed of
The learned counsel for the petitioner is also satisfied if this writ petition is disposed of by directing the respondent to verify the certificate of country of origin submitted by the petitioner for the imported goods, which is the subject matter of the impugned order-in-original, within a time frame to be fixed by this Court
Provisions considered
Key paragraphs
- Para 55. The learned counsel for the petitioner is also satisfied if this writ petition is disposed of by directing the respondent to verify the certificate of country of origin submitted by the petitioner for the imported goods, which is the subject matter of the impugned…
Judgment
W.P.No.28681 of 2023IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 16.02.2026CORAMTHE HONOURABLE MR JUSTICE ABDUL QUDDHOSEW.P.No.28681 of 2023andW.M.P.Nos.28229, 28231 & 28234 of 2023M/s.N and N Traders, Represented by its Proprietor, Mr.Nisam Kassim, No.KP-III/53, Jama-ath Building, Kulathupuzha Post, Kollam 691 310,Kerala.... Petitionervs. The Assistant Commissioner of Customs (Gr.1),Chennai II Commissionerate, Custom House, 60, Rajaji Salai, Chennai – 600 001.... RespondentPrayer : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, call for the records pertaining to impugned order-in-original No.103095/2023 dated 21.09.2023 passed by the respondent in e F.No.CUS/APR/SW/2/2023-GR 1 and quash the same. For Petitioner: Mr.R.Sethu PrabakaranFor Respondent: Mr.M.Santhanaraman Senior Standing Counsel*****Page No.1 of 6 https://www.mhc.tn.gov.in/judis W.P.No.28681 of 2023ORDERThe petitioner has challenged the impugned order-in-original, dated 21.09.2023 in this writ petition.
The operative portion of the impugned order-in-original comprises of two parts and it reads as follows :-(i) Pending verification of the certificate of country of origin, I temporarily suspend the Preferential Tariff Treatment to the goods under import in terms of sub section 4(ii) of Section 28DA of Custom Act, 1962;(ii) I order for provisional assessment of the goods imported vide Bill of Entry no.6427619 dated 15.06.2023 and release of the same on furnishing a bank guarantee equal to differential duty in terms of S.No.5(c) of CBIC Circular No.38/2016-Customs dated 22.08.2016.
The learned counsel for the petitioner, on instructions, would submit that the petitioner has already obtained provisional release of the goods pursuant to the directions issued by the respondent in the impugned Page No.2 of 6 https://www.mhc.tn.gov.in/judis W.P.No.28681 of 2023order-in-original. The only grievance left for the petitioner in this writ petition is that since the respondent has temporarily suspended the preferential tariff treatment for the goods and the respondent is yet to verify the country of origin of the imported goods, the petitioner is unable to import similar goods.
The learned Senior Standing Counsel appearing for the respondent would submit that, till date, the respondent has not been able to verify the country of origin of the imported goods of the petitioner and the preferential tariff treatment to the said goods continues to be under temporary suspension. Therefore, he would submit that within a time frame as directed by this Court, the respondent shall verify the country of origin of the subject imported goods.
Operative part
The learned counsel for the petitioner is also satisfied if this writ petition is disposed of by directing the respondent to verify the certificate of country of origin submitted by the petitioner for the imported goods, which is the subject matter of the impugned order-in-original, within a time frame to be fixed by this Court. Page No.3 of 6 https://www.mhc.tn.gov.in/judis W.P.No.28681 of 20236. The learned Senior Standing Counsel appearing for the respondent would submit that twelve (12) weeks will suffice for the respondent to verify the country of origin of the imported goods, which is the subject matter of the impugned order-in-original.7. After recording the rival submissions, this Writ Petition is disposed of by directing the respondent to verify the country of origin of the imported goods, which are the subject matter of the impugned order-in-original by following the due procedure established under law, within a period of twelve (12) weeks from the date of receipt of a copy of this order and intimate the same to the petitioner. No Costs. Consequently, the connected miscellaneous petitions are closed.16.02.2026Index: Yes/NoSpeaking Order : Yes / NoNeutral Citation Case: Yes / NospPage No.4 of 6 https://www.mhc.tn.gov.in/judis W.P.No.28681 of 2023ToThe Assistant Commissioner of Customs (Gr.1),Chennai II Commissionerate, Custom House, 60, Rajaji Salai, Chennai – 600 001. Page No.5 of 6 https://www.mhc.tn.gov.in/judis W.P.No.28681 of 2023ABDUL QUDDHOSE. J. spW.P.No.28681 of 202316.02.2026Page No.6 of 6
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The learned counsel for the petitioner is also satisfied if this writ petition is disposed of by directing the respondent to verify the certificate of country of origin submitted by the petitioner for the imported goods, which is the subject matter of the impugned order-in-original, within a time frame to be fixed by this Court
Which statutory provisions did this judgment involve?
Constitution of India — art. 226; DA of Custom Act, 1962.
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.