Madras High Court
M/S.Jmd Enterpises vs The Principal Commissioner Of Customs ... on 9 February, 2026
Author: Abdul Quddhose
Bench: Abdul Quddhose
WP No. 4424 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09-02-2026
CORAM
THE HON'BLE MR JUSTICE ABDUL QUDDHOSE
WP No. 4424 of 2026
and
WP No. 4430 OF 2026
M/s.JMD Enterpises
5th Floor, 504 B Wing, Shiv Kesar C Street
Mumbai- 400 056
Rep. by its Authorized Signatory Mr.S. Surya.
..Petitioner(s)
Vs
1. The Principal Commissioner of Customs (SEZ-
FTWZ)
Chennai III Preventive Commissionerate
NO.60, Rajaji Salai, Custom House, Chennai-
600 001.
2. The Addl.Commissioner of Customs (SEZ-
FTWZ)
Chennai III Preventive Commissionerate
NO.60, Rajaji Salai, Custom House, Chennai-
600 001.
3. The Deputy Director
DRI (Headquarters)7th Floor
Drum Shaped Building, I.P.Bhavan,
I.P.Estate, Newdelhi-110 002.
..Respondent(s)
__________
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WP No. 4424 of 2026
WP No. 4430 of 2026
M/s.SS GLOBAL CONNECT
No.8/7-B, Mahaganapathy Nagar
3rd Street, Pattanam Road
Vellalure, Coimbatore- 641 111
Rep by its Authorized Signatory S.Selvakumar
..Petitioner(s)
Vs
1. The Principal Commissioner of Customs (SEZ-
FTWZ)
Chennai III Preventive Commissionerate
NO.60, Rajaji Salai, Custom House, Chennai-
600 001.
2. The Addl.Commissioner of Customs (SEZ-
FTWZ)
Chennai III Preventive Commissionerate
NO.60, Rajaji Salai, Custom House, Chennai-
600 001.
3. The Deputy Director
DRI (Headquarters)7th Floor
Drum Shaped Building, I.P.Bhavan,
I.P.Estate, Newdelhi-110 002.
..Respondent(s)
__________
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WP No. 4424 of 2026
Writ petition is filed under Article 226 of the Constitution of India
seeking for issuance of a writ of mandamus to direct the 1st and 2nd
respondents herein to ensure the compliance of the order dated 30.06.2025,
passed by the 3rd Respondent / DRI, Delhi, granting detention and demurrage
waiver certificate, in terms of Regulation 6 (1) (1) of handling of Cargos in
Customs Area Regulations 2009 and Regulation 10(1) (1) of the sea cargo
manifest and Trasshipment Regulations , 2018, concerning the goods, Covered
under warehouse Bill of Entry No.7597487 dated 30.01.2025, Container
No.CAAU8768329 and also by considering the representation of the petitioner
dated 11.08.2025, concerning the movement the subject import consignment,
presently detained , from the Chennai port to SEZ-FTWZ unit, Viz., M/s.NDR
Infrastructure Pvt. Ltd., Ponneri Taluk, Thiruvallur District.
WP No. 4430 of 2026
Writ petition is filed under Article 226 of the Constitution of India
seeking for issuance of a writ of mandamus to direct the 1st and 2nd
respondents herein to ensure the compliance of the order dated 30.06.2025,
passed by the 3rd Respondent / DRI, Delhi, granting detention and demurrage
waiver certificate, in terms of Regulation 6 (1) (1) of handling of Cargos in
Customs Area Regulations,2009 and Regulation 10(1) (1) of the Sea Cargo
Manifest and Trasshipment Regulations, 2018, concerning the goods, Covered
under warehouse Bill fo Entry No. 7717478 dated 10.01.2025, Container No.
IIAAU1715127 and also by considering the representation of the petitioner
dated 11.08.2025, concerning the the movement the subject import
consignment, presently detained, from the chennai port to SEZ- FTWZ unit,
Viz., M/s.NDR Infrastructure Pvt. Ltd., Ponneri Taluk, Thiruvallur Distric.
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WP No. 4424 of 2026
For Petitioner(s): Mr.S.Baskaran
For Respondent(s): Mr.B.Arvind Srivatsa (R1 & R2)
Mr.Mohanamurali,SPC (R3)
COMMON ORDER
These writ petitions have been filed seeking for a direction to the respondents 1 and 2 to ensure compliance of the order dated 30.06.2025 passed by the third respondent granting detention and demurrage waiver certificate in favour of the petitioners for the subject Bills of Entry morefully described in the respective prayer to this writ petition, within a time frame to be fixed by this Court.
2. The petitioners claim that eventhough detention certificate was issued by the third respondent for the subject Bills of Entry as early as 30.06.2025 itself, the respondents 1 and 2 are yet to comply with the same. The petitioners had given a representation on 11.08.2025 to the respondents 1 and 2 seeking for implementation of the detention certificate dated 30.06.2025 issued by the third respondent. Since the same has not been considered till date, the petitioners have filed these writ petitions.
3. Mr.Arvind Srivatsa, learned JPC, accepts notice on behalf of the respondents 1 and 2; and Mr.Mohanamurali, learned SPC, accepts notice on behalf of the third respondent.
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4. The petitioners have filed a copy of the detention certificate dated 30.06.2025 issued by the third respondent for the Bills of Entry morefully described in the respective prayer to these writ petitions, through which, the petitioners had imported the subject goods. The petitioners had given a representation dated 11.08.2025 to the respondents 1 and 2 for implementation of the detention certificate dated 30.06.2025 issued by the third respondent.
5. No prejudice will be caused to the respondents 1 and 2 if the aforesaid representation of the petitioners is considered on merits and in accordance with law, within a time frame to be fixed by this Court. Accordingly, these writ petitions are disposed of by directing the respondents 1 and 2 to pass final orders, on merits and in accordance with law, on the petitioners’ representation dated 11.08.2025 seeking for compliance of the detention certificate dated 30.06.2025 issued by the third respondent for the Bills of Entry morefully described in the respective prayer to these writ petitions, within a period of four weeks from the date of receipt of a copy of this order. No Costs.
09-02-2026 Neutral Citation: Yes/No RKM __________ Page5 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/02/2026 07:40:58 pm ) WP No. 4424 of 2026 ABDUL QUDDHOSE J.
RKM To
1. The Principal Commissioner of Customs (SEZ- FTWZ) Chennai III Preventive Commissionerate NO.60, Rajaji Salai, Custom House, Chennai- 600 001.
2. The Addl.Commissioner of Customs (SEZ- FTWZ) Chennai III Preventive Commissionerate NO.60, Rajaji Salai, Custom House, Chennai- 600 001.
3. The Deputy Director DRI (Headquarters)7th Floor Drum Shaped Building, I.P.Bhavan, I.P.Estate, Newdelhi-110 002.
WP No. 4424 of 2026AND WP NO. 4430 OF 2026 09-02-2026 __________ Page6 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/02/2026 07:40:58 pm )