The Commissioner Of Customs vs. M/S.S.R.S.Exports Private Limited
Held
The Court held that the Writ Appeal is dismissed as infructuous. The reasoning provided is based on the submission made by the learned counsel for the appellants, who stated that the relief sought in the original Writ Petition has become infructuous. Consequently, there is nothing remaining to be adjudicated in the Writ Appeal. The Court found no reason to proceed with the adjudication of the merits of the case as the underlying issue is no longer live. The ratio decidendi is that if a matter becomes infructuous due to subsequent events or circumstances, the appeal or petition related to it should be dismissed without delving into the substantive issues. The operative direction was to dismiss the Writ Appeal as infructuous and close the connected Miscellaneous Petition. No costs were awarded.
Facts
This case involves a Writ Appeal filed by the Commissioner of Customs and the Deputy/Assistant Commissioner of Customs against an order passed by the High Court in a Writ Petition. The respondent is M/s. S.R.S. Exports Private Limited. The appellants are seeking to set aside the order dated May 29, 2019, passed by the High Court in W.P(MD)No.12477 of 2019. The learned counsel for the appellants stated that the relief sought in the original Writ Petition has become infructuous, rendering nothing further to be adjudicated in the present Writ Appeal. The respondent did not appear before the court.
Key Issues
1. Whether the Writ Appeal is rendered infructuous, thereby warranting dismissal. The appellants argued that the relief sought in the original Writ Petition has become infructuous, and therefore, there is no further matter to be adjudicated in the Writ Appeal. The appellants' contention is that the subject matter of the original Writ Petition is no longer alive or relevant for decision. The respondent did not present any arguments before the Court.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 01.10.2024 CORAM: THE HONOURABLE MR.JUSTICE P.VELMURUGAN AND THE HON'BLE MR JUSTICE K.K.RAMAKRISHNAN W.A(MD)No.1349 of 2019 and C.M.P(MD)No.11341 of 2019 1.The Commissioner of Customs, Customs House, New Harbour Estate, Tuticorin – 628 004. :Ist Appellant/Ist Respondent 2.The Deputy/Assistant Commissioner of Customs, Customs House, New Harbour Estate, Tuticorin – 628 004. ... IindAppellant/IInd Respondent .Vs. M/s.S.R.S.Exports Private Limited, represented by its Authorized signatory cum Manager Desh Raj Sharma, No.19, South Raja Street, Thoothukudi.
... Respondent/Petitioner PRAYER: Writ Appeal filed under Clause 15 of Letters Patent Act praying this Court to set aside the order passed by this Court made in W.P(MD)No.12477 of 2019, dated 29.5.2019. 1/3 https://www.mhc.tn.gov.in/judis
For Appellants : Mr.R.Nandakumar Senior Standing Counsel for Customs and CGST For Respondent : No appearance JUDGMENT (Order of the Court was made by P.VELMURUGAN.,J) When the matter is taken up for hearing today, the learned counsel appearing for the app
The judgment continues below.
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