Indo Japan Polymers Private Limited Vs Additional Commissioner of Customs (Gr.2) (Madras High Court)
The Madras High Court dismissed a writ petition challenging proceedings dated 03.03.2023 by which a customs demand of ₹69,25,486 was raised. The Court noted that it was unnecessary to examine the merits of the dispute. It was undisputed that the order was passed on 03.03.2023 and that the petitioner was aware of it. The Court observed that the petitioner ought to have either filed an appeal before the Commissioner (Appeals) or challenged the order by way of a writ petition at that stage.
The Court further recorded that the petitioner did not take any steps to challenge the order even after the first demand notice was issued on 19.12.2024. Only after a recovery notice dated 18.07.2025 was issued did the petitioner approach the Court, nearly two and a half years after the original order. The Court described this conduct as waking up from a “deep slumber” to challenge the order belatedly.
Emphasising that relief under Article 226 of the Constitution of India is discretionary, the Court held that it must necessarily consider the issue of laches. It found that the affidavit filed in support of the writ petition contained no explanation for the substantial delay in challenging the order dated 03.03.2023, nor for the inaction after issuance of the first demand notice. In the absence of any justification for the enormous delay of nearly 2½ years, the Court declined to exercise its writ jurisdiction.
