M/S.Johns Cashew Company vs. The Assistant Commissioner

WP(MD)/18358/2017HC MadrasGSTCNR HCMD01122077201717 December 2021Bench: HONOURABLE MR JUSTICE M. SUNDAR2 pages
AI SummaryWithdrawn

Facts

The petitioner, M/s. Johns Cashew Company, filed a writ petition seeking a Mandamus. The petition was directed against the Assistant Commissioner of Customs, Tuticorin Custom House (first respondent). The petitioner requested the court to direct the first respondent to conduct a proper inquiry regarding raw cashew in BLNO.BSS0100067B dated 30.06.2017, based on the petitioner's representation dated 21.09.2017. Furthermore, the petitioner sought to restrain the custom authority from delivering the cargo of raw cashew nuts to the third respondent or their endorsees, other than the petitioner and their endorsees, according to law. The second and third respondents, CMA-CGM (LINERS) India Pvt. Ltd. and Anitha respectively, were also parties to the petition. No appearance was recorded for the second and third respondents.

Held

The Court noted that the learned counsel representing the writ petitioner sought leave to withdraw the captioned writ petition and had made an endorsement in the case file to this effect. In light of this, the Court dismissed the writ petition as withdrawn. Consequently, the accompanying miscellaneous petition (WMP) was also dismissed as withdrawn. No order as to costs was made. The specific issues raised in the writ petition regarding the inquiry and delivery of cargo were not decided on merits due to the withdrawal.

Key Issues

1. Whether the Court should issue a Writ of Mandamus directing the first respondent to conduct a proper inquiry into the matter of raw cashew consignment based on the petitioner's representation dated 21.09.2017, and to restrain the delivery of the cargo to unauthorized parties? (Under Article 226 of the Constitution of India). Petitioner's Contention: The petitioner, through their counsel, sought leave to withdraw the writ petition and made an endorsement to that effect. Revenue/State's Contention: The judgment does not record any specific arguments or contentions from the first respondent (Assistant Commissioner of Customs, Tuticorin Custom House).

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Before: and

Mr.S.Subramanian, learned counsel representing the coun

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