V.Sreenivas and Co v. Deputy Commissioner of Customs,

ORDER This petition has been filed challenging the order of the 1st respondent dated 10.03.2023 and seeking to quash the same, with a consequential direction to the 5th respondent to refund Rs.60,520/- (Rupees Sixty Thousand Five Hundred and Twenty only) together with interest at the rate of 18% per annum Page2 of 5 to the petitioner's account and further directing the 3rd and 4th respondents to de-freeze the account of the petitioner.

2.The learned counsel for the petitioner would submit that during the pendency of the writ petition, the petitioner had paid the entire dues payable to the official respondents. In view of the same, the learned counsel requested this Court to direct the respondents to verify whether the petitioner has discharged the entire dues.

3.Considering the said submission, the respondents are directed to verify whether the petitioner has paid the entire dues. If it is found that the petitioner has discharged the entire dues, the respondents shall consider de-freezing the petitioner's bank account which had been frozen by the 3rd and 4th respondents, in accordance with law.

4.Accordingly, this writ petition is disposed of with the above direction. Consequently, connected miscellaneous petition is closed. 09-06-2026 Index: Yes/No Speaking/Non-speaking order Uma Page3 of 5 To

¶1Deputy Commissioner of Customs, Office of the Commissioner of Customs (Export), Tax Recovery Cell (TRC), Air Cargo Complex, Sahar, Andheri (East), Mumbai-400 099.

¶2Office of the Commissioenr of Customs (Exports) Drawback (XOS) Section, Air Cargo Complex, Sahar, Andheri (East), Mumbai-400 099.

¶3The Managing Director and ECO, Canara Bank, 112, Jayachamarajendra Road, Post Bos No.6648, Bangalore-560 002.

¶4The Manager Canara Bank No.34, Eshi Towers, Thiruvengadam Sreet,

¶5The Manager State Bank of India, Meenabakkam Airport Branch, Chennai-27. Page4 of 5 WPoNo.o14358oofo2023 M.DHANDAPANI,oJ. Uma WPoNo.o14358oofo2023oand WMPoNo.13869oofo2026 09-06-2026 Page5oofo5

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-06-2026 CORAM THE HON'BLE MR JUSTICE M.DHANDAPANI and WMP No.13869 of 2023 V.Sreenivas and Co. Rep. by Partner V.Srinivasan, Having its registered Office at No.20, V.V.Koil Street, ..Petitioner Vs 1. Deputy Commissioner of Customs, Office of the Commissioner of Customs (Export), Tax Recovery Cell (TRC), Air Cargo Complex, Sahar, Andheri (East), Mumbai-400 099. 2. Office of the Commissioner of Customs (Exports) Drawback (XOS) Section, Air Cargo Complex, Sahar, Andheri (East), Mumbai-400 099. 3. The Managing Director and ECO, Canara Bank, 112, Jayachamarajendra Road, Post Box No.6648, Bangalore-560 002. 4. The Manager Canara Bank No.34, Eshi Towers, Page1 of 5 Thiruvengadam Sreet, 5. The Manager State Bank of India, Meenabakkam Airport Branch, Chennai-600 027. ..Respondents Writ Petition filed under Article 226 of Constitution of India, to issue a Writ of Certiorarified Mandamus to call for records pertaining to the letter in F.No.GEN/TAR/RA/ 1522/ 2022-TAR dated 10.03.2023 on the file of the 1st respondent and to quash the same as illegal, incompetent and without jurisdiction and direct the 5th respondent to refund Rs.60,520/- (Rupees Sixty Thousand Five Hundred and Twenty only) together with interest at the rate of 18 percent p.a. to the petitioners account and further direct the 3rd and 4th respondents to de-freeze the account of the petitioner. For Petitioner: Mrs.V.Srimathi For Respondents: Mr.M.Santhanaraman for R1 & R2 Senior Standing Counsel Mr.P.Rajmohan for R3 and R4 Mr.K.Chandrasekaran for R5