Madras High Court
M/S.Banu Creations vs The Principal Commissioner Of Customs ... on 9 February, 2026
Author: Abdul Quddhose
Bench: Abdul Quddhose
WP No. 4346 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09-02-2026
CORAM
THE HON'BLE MR JUSTICE ABDUL QUDDHOSE
WP No. 4346 of 2026
M/s.Banu Creations,
New No.65,Old No.33,
Flat No.41 A1,George Town,
Broadway, Chennai-600 001,
Rep.by its Partner Ms.Shakira Banu
..Petitioner(s)
Vs
1. The Principal Commissioner of Customs (SEZ-
FTWZ)
Chennai III Preventive Commissionerate,
No.60,Rajaji Salai,Customs House,Chennai-600
001
2. The Addl.Commissioner of Customs (SEZ-
FTWZ)
Chennai III Preventive Commissionerate,
No.60,Rajaji Salai,Customs House,Chennai-600
001
3. The Deputy Director,
DRI (Headquarters) 7th Floor,
Drum Shaped Building,I.P.Bhavan,
I.P.Estate,New Delhi-110 002
..Respondent(s)
__________
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WP No. 4346 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 Regualtion 10(1)(1) of the sea Cargo
Manifest and Transshipment Regulations,2018, concerning the goods, covered
under (1)Warehouse Bill of Entry No.7799276 dated 15.01.2025,Container
No.BEAU6413190 (2)Warehouse Bill of Entry No.7798613 dated
15.01.2025,Container No.TWCU8108884 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.
For Petitioner(s): Mr.S.Baskaran
For Respondent(s): Mr.B.Arvind Srivatsa, JPC
For R1 & R2
Mr.Mohanamurali, SPC
For R3
ORDER
This writ petition has 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 petitioner for the subject Bills of Entry morefully described in the prayer to this writ petition, within a time frame to be fixed by this Court.
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2. The petitioner claims that eventhough detention certificate was issued by the third respondent for the subject Bills of Entry as early as on 30.06.2025 itself, the respondents 1 and 2 are yet to comply with the same. The petitioner 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 petitioner has filed this writ petition.
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.
4. The petitioner has 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 prayer to this writ petition, through which, the petitioner had imported the subject goods. The petitioner 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 petitioner is considered on merits and in accordance with __________ Page3 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/02/2026 07:40:58 pm ) WP No. 4346 of 2026 law, within a time frame to be fixed by this Court. Accordingly, this writ petition is disposed of by directing the respondents 1 and 2 to pass final orders on merits and in accordance with law, on the petitioner’s 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 prayer to this writ petition, 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 To
1. The Principal Commissioner of Customs (SEZ- FTWZ) Chennai III Preventive Commissionerate, No.60,Rajaji Salai,Customs House,Chennai-600 001
2. The Addl.Commissioner of Customs (SEZ- FTWZ) Chennai III Preventive Commissionerate, No.60,Rajaji Salai,Customs House,Chennai-600 001
3. The Deputy Director, DRI (Headquarters) 7th Floor, Drum Shaped Building,I.P.Bhavan, I.P.Estate,New Delhi-110 002 __________ Page4 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/02/2026 07:40:58 pm ) WP No. 4346 of 2026 ABDUL QUDDHOSE, J.
RKM WP No. 4346 of 2026 09-02-2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/02/2026 07:40:58 pm )