Madras High Court
M/S.Podder Granties vs The Deputy Commissioner Of Customs on 18 March, 2026
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
WP No. 30437 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18-03-2026
CORAM
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ
WP No. 30437 of 2025
and WMP.Nos.34125 & 34126 of 2025
M/s.Podder Granites
Rep. By Its Authorised Representative
Vns Bhaskar
No.2-2-24/A/BL/ 38,
Bagh Amberpet, Amberpet,
Hyderabad-500 013.
..Petitioner(s)
Vs
1. The Deputy Commissioner Of Customs
BRC-DRK,
Office Of The Commissioner Of Customs,
Chennai-IV,
Seemashukla Bhavan,
60 Rajaji Salai,
Chennai-600 001.
2. The Commissioner Of Customs
Chennai-IV,
Seemashukla Bhavan,
60 Rajaji Salai,
Chennai-600 001.
..Respondent(s)
Writ Petition filed under Article 226 of the Constitution of India,
seeking to issue a Writ of Certiorarified Mandamus, calling for the proceedings
in Order-in-Original No.83894 of 2021 dated 16.04.2021 on the file of 1st
respondent and quash the same as illegal, incompetent arbitrary and time-barred
and further direct the respondents not to take any coercive steps or recovery
pursuant to the impugned order.
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https://www.mhc.tn.gov.in/judis
WP No. 30437 of 2025
For Petitioner(s): R.Abirami
For Respondent(s): Mr. B.Sivaraman
Junior Standing Counsel
ORDER
This Writ Petition is filed challenging the Order-in-Original dated 16.04.2021 passed by the first respondent, whereby recovery of availed drawback was confirmed to the extent of Rs.11,83,596/-.
2. The short ground of challenge is that petitioner was not issued with a Show cause notice before the impugned order came to be passed. To a pointed question to the learned Junior Standing Counsel appearing on behalf of the respondents, as to whether notice has been issued to petitioner and, if so, whether there was any material to show that there had been valid service of notice, it was fairly submitted that there was no material available to evidence such valid service.
3. In that view of the matter, this Court is inclined to set aside the impugned order dated 16.04.2021, with liberty to petitioner to treat the impugned order as a Show cause notice and submit their objection to the same within a period of two (2) weeks from the date of receipt of a copy of this order.
On such submission, after affording petitioner a reasonable opportunity of __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 30437 of 2025 hearing, the respondent concerned shall pass appropriate orders in accordance with law. Learned counsel for petitioner agreed to the same.
4. Accordingly, this Writ Petition stands disposed of. No Costs.
Consequently, connected miscellaneous petitions are closed.
18-03-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No ANU To
1. The Deputy Commissioner Of Customs BRC-DRK, Office Of The Commissioner Of Customs, Chennai-IV, Seemashukla Bhavan, 60 Rajaji Salai, Chennai-600 001.
2. The Commissioner Of Customs Chennai-IV, Seemashukla Bhavan, 60 Rajaji Salai, Chennai-600 001.
__________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 30437 of 2025 MOHAMMED SHAFFIQ, J.
ANU WP No. 30437 of 2025 and WMP.Nos.34125 & 34126 of 2025 18-03-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis