Madras High Court
M/S.Sj Impex vs The Principal Commissioner Of Customs ... on 11 February, 2026
Author: Abdul Quddhose
Bench: Abdul Quddhose
WP No. 4804 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11-02-2026
CORAM
THE HON'BLE MR JUSTICE ABDUL QUDDHOSE
WP No. 4804 of 2026
M/s.SJ IMPEX
Old No.184/6, New No.14, Second Floor
Jaya Nagar Main Road, Jaya Nagar,
Thiruvallur District- 602 001
Rep. by its Partner Mr.Rayasam Gopal Jayakumar.
..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, New delhi-110 002.
..Respondent(s)
__________
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WP No. 4804 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 respondent
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 Transshipment Regulations, 2018, Concerning the goods, covered under
(1) warehouse Bill of Entry No.7760361 dated 13.01.2025, Container
No.EISU9336974 (2) warehouse Bill of Entry No. 7799376 dated 15.01.2025,
Container No .IAAU1953830 (3) warehouse Bill of Entry No.7689452 dated
09.01.2025 Container No.Whsu 5213345 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 Ditsrict.
For Petitioner(s): Mr.S.Baskaran
For Respondent(s): Mr.M.Santhanaraman,SPC
Mr.T.Nalinidhar,JSC
For R1 & R2
Mr.Rajendran Raghavan,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 __________ Page2 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/02/2026 03:54:42 pm ) WP No. 4804 of 2026 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.
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.T.Nalinidhar, learned JPC, accepts notice on behalf of the respondents 1 and 2; and Mr.Rajendran Raghavan, 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.
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5. The learned standing counsel for the respondents 1 and 2 submits that the said representation given by the petitioner is not available in the records of the respondents 1 and 2, and therefore, the petitioner will have to give a fresh representation. The learned counsel for the petitioner on instructions submits that the petitioner is willing to submit a fresh representation to the respondents 1 and 2 requesting to implement the detention certificate dated 30.06.2025 issued by the third respondent.
6. No prejudice will be caused to the respondents 1 and 2 if the fresh representation to be submitted by the petitioner is considered on merits and in accordance with law, within a time frame to be fixed by this Court.
Accordingly, this writ petition is disposed of in the following manner:-
(a) The petitioner is directed to submit a fresh representation to the respondents 1 and 2 seeking 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 Bills of Entry morefully described in the prayer to this writ petition, within a period of one week from the date of receipt of a copy of this order.
(b) On receipt of such representation from the petitioner, the respondents 1 and 2 shall pass final orders, on merits __________ Page4 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/02/2026 03:54:42 pm ) WP No. 4804 of 2026 and in accordance with law, within a period of four weeks thereafter.
This Court is not expressing any opinion on the merits of the petitioner’s representation. No Costs.
11-02-2026 Neutral Citation: Yes/No 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, New delhi-110 002.
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RKM WP No. 4804 of 2026 11-02-2026 __________ Page6 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/02/2026 03:54:42 pm )