Authority: High Court of Judicature at Madras
Order Date: 27-04-2026
Case Overview
- Petitioner: M/s. MRF Ltd., No.114, Greams Road, Chennai‑600 006, represented by Power of Attorney holder Mr. Abu Skaria Kandathil; counsel Mr. Karthik Sundaram.
- Respondents:
1. Commissioner of Customs Chennai‑II (Import) Custom House, No.60, Rajaji Salai, Chennai‑600 001.
2. Chairman, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, North Block, New Delhi‑110 001.
3. Directorate General of Systems and Data Management (Icegate), 1st Floor, CR Building, IP Estate, New Delhi‑110 095.
- Petitions filed under Article 226:
- W.P. No.34348/2023 – prayer for a writ of Certiorari to quash Show‑Cause Notice (SCN) No.85/2023 dated 01‑11‑2023.
- W.P. No.34350/2023 – prayer for a writ of Prohibition to prevent the respondents from recovering any interest or penalty on customs duty relating to Bill of Entry (BOE) No.5354170 dated 03‑04‑2023.
- W.P. No.34351/2023 – prayer for a writ of Mandamus directing the Commissioner to refund the interest amount of Rs 58,30,355 paid by the petitioner under protest in relation to the same BOE.
- Respondents filed counter‑claims on the same day the matters were listed for being “spoken to”.
Final Outcome
- The Court ordered that the three matters be listed for hearing in the first week of June 2026.
- The interim order previously granted by the Court shall continue to operate until the next date of hearing.
Topics: Customs Duty, Writ Petition