WP/15037/2023 of Shri Jitendra Kumar Jain Vs The Principal commissioner of customs

WP No. 15037 of 2023 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-04-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ WP No. 15037 of 2023 and WMP No.14562 of 2023 Shri Jitendra Kumar Jain No.18, 3rd Floor, Balaji Apartment, Kondal Iyer Street, Chennai- 600 079. ..Petitioner(s) Vs The Principal Commissioner of Customs Adjudication- Air, O/o.The Principal Commissioner of Customs, Commissionerate- VII Chennai Airport, New Custom House, Meenambakkam, Chennai- 600 016. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India , pleased to issue a Writ of Mandamus, forbearing the respondent from conducting any adjudication in ACC/ ASST / MISC/ 53/ 2023- GR. (I-4)- O /O PR COMMR- CUS- ACC- CHENNAI emanating out of Show Cause Notice No. 18 of 2023 dated 28.1.2023 issued in terms of Sec. 28 (4) of the Customs Act, 1962 read with Section110AA of the Customs Act, 1962 without giving cross- examination of the witnesses whose statements are relied, offi cers of directorate of Revenue Intelligence who conducted investigation and production of CCTV footage as demanded under interim reply dated 30.3.2023. https://www.mhc.tn.gov.in/judis WP No. 15037 of 2023 __________ Page2 of 4 For Petitioner(s): Mr.B.Sathish Sundar for Mr.S.Ramachandran For Respondent(s): M/s. Umesh Rao. K, Senior Standing Counsel ORDER The present Writ Petition is filed for a Writ of Mandamus, forbea ring the respondent from conducting any adjudication in ACC/ASST/MISC/53/ 2023- GR. (I-4)- O/O PR COMMR-CUS-ACC- CHENNAI emanating out of Show Cause Notice No. 18 of 2023 dated 28.1.2023 issued in terms of Sec. 28 (4) of the Customs Act, 1962 read with Section 110AA of the Customs Act, 1962 without giving cross- examination of the witnesses whose statements are r elied, officers of directorate of Revenue Intelligence who conducted investiga tion and production of CCTV footage as demanded under interim reply dated 30.3.2023. 2. Learned Senior Standing Counsel would submit a Memo which reads as follows: MEMO 1. It is submitted that the Respondent has agreed to consider feasibility with respect to the request of the petitioner to cross examine certain persons. https://www.mhc.tn.gov.in/judis WP No. 15037 of 2023 __________ Page3 of 4 2. It is submitted that the decision to grant or disallow cross-examination shall be evaluated on case- to-case basis within a stipulated/reasonable time frame. 3. It is further submitted that only after the determination of exercise in supra para 2 of this Memo, the Respondent will Adjudicate the SCN on merits. 3. In view thereof, nothing further may have to be adjudicated in this matter. Recording the same, the Writ Petition stands disposed of. There shall be no order as to costs. Consequently the connected miscellaneous petition is closed. 17-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No jv To The Principal Commissioner of Customs Adjudication- Air, O/o.The Principal Commissioner of Customs, Commissionerate- VII Chennai Airport, New Custom House, Meenambakkam, Chennai- 600 016. https://www.mhc.tn.gov.in/judis WP No. 15037 of 2023 __________ Page4 of 4 MOHAMMED SHAFFIQ, J. jv WP No. 15037 of 2023 17-04-2026 1/3 https://www.mhc.tn.gov.in/judis