W.P.Nos.15215, 15217 & 15220 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.07.2026 CORAM THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR W.P.Nos.15215, 15217 & 15220 of 2023 and WMP.Nos.14723, 14726, 14727, 14728, 14730, 14731, 14734, 14735 & 14736 of 2023 M/s.SVS Oils Mills Represented by its Partner Mr.V.C.Thiyagarajan No.11, Thiruvottiyur High Road Chennai 600 019. ...Petitioner in W.P.No.15215/2023 M/s.Shakthi Oil Refineries Represented by its Partner Mr.V.R.Jayakumaran No.61/1, Madhavaram High Road Grantlyon, Chennai 600 052. ...Petitioner in W.P.No.15217/2023 M/s.Sri.Venkateswara Food Processing Industries Authorised Represented to Mr.B.Surya 182/1 Karukkampalayam Colony Vaikkalmedu, Pichandampalayam Post Perundurai, Erode Taluk Tamil Nadu 638 052. ...Petitioner in W.P.No.15220/2023 1/7 https://www.mhc.tn.gov.in/judis W.P.Nos.15215, 15217 & 15220 of 2023 Vs. 1.Union of India Rep. by its Secretary, Ministry of Finance, Government of India, New Delhi-110 001. 2.The Commissioner of Customs (Imports) Customs House, 60, Rajaji Salai, Chennai 600 001. 3.The Deputy Commissioner of Customs (Gr.1) Import Commissionerate, Customs House, 60, Rajaji Salai, Chennai 600 001. Respondent(s)

Prayer in W.P.No.15215/2023 : This Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned Customs Exemption Notification No.30/ 2022-Cus dated 24.05.2022 as amended vide Notification No.15/2023-Cus dated 03.03.2023 issued by the 1st respondent and quash the same to the extent it seeks to deny the exemption benefit for goods where bill of lading is issued on or before 31.03.2023 and where goods are imported on or before 30.06.2023 and further direct the 2nd and 3rd respondent to extend the benefit of Customs Exemption Notification No.30/2022-Cus dated 24.05.2022 in respect of the goods imported by the petitioner under the TRQ authorization No.0111004929 dated 05.07.2022 allotted to them for the FY 2022-23 in terms of DGFT Public Notice No.60/2015-20 dated 01.03.2023. 2/7 https://www.mhc.tn.gov.in/judis W.P.Nos.15215, 15217 & 15220 of 2023

Prayer in W.P.No.15217/2023: This Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned Customs Exemption Notification No.30/ 2022-Cus dated 24.05.2022 as amended vide Notification No.15/2023-Cus dated 03.03.2023 issued by the 1st respondent and quash the same to the extent it seeks to deny the exemption benefit for goods where bill of lading is issued on or before 31.03.2023 and where goods are imported on or before 30.06.2023 and further direct the 2nd and 3rd respondent to extend the benefit of Customs Exemption Notification No.30/2022-Cus dated 24.05.2022 in respect of the goods imported by the petitioner under the TRQ authorization No.0111004889 dated 05.07.2022 allotted to them for the FY 2022-23 in terms of DGFT Public Notice No.60/2015-20 dated 01.03.2023.

Prayer in W.P.No.15220/2023: This Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned Customs Exemption Notification No.30/ 2022-Cus dated 24.05.2022 as amended vide Notification No.15/2023-Cus dated 03.03.2023 issued by the 1st respondent and quash the same to the extent it seeks to deny the exemption benefit for goods where bill of lading is issued on or before 31.03.2023 and where goods are imported on or before 30.06.2023 and further direct the 2nd and 3rd respondent to extend the benefit of Customs Exemption Notification No.30/2022-Cus dated 24.05.2022 in respect of the goods imported by the petitioner under the TRQ authorization No.0111004937 dated 19.07.2022 allotted to them for the FY 2022-23 in terms of DGFT Public Notice No.60/2015-20 dated 01.03.2023. 3/7 https://www.mhc.tn.gov.in/judis W.P.Nos.15215, 15217 & 15220 of 2023 For Petitioners in all W.P.Nos. : Mr.Hari Radhakrishnan For Respondents in all W.P.Nos. : Mr.K.Subbu Ranga Bharathi (CGC) for R1 Mr.Rajendran Raghavan for R2 & R3 Senior Panel Counsel COMMON ORDER

These Writ Petitions have been filed seeking a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned Customs Exemption Notification No.30/ 2022-Cus dated 24.05.2022 as amended vide Notification No.15/2023-Cus dated 03.03.2023 issued by the 1st respondent and quash the same to the extent it seeks to deny the exemption benefit for goods where bill of lading is issued on or before 31.03.2023 and where goods are imported on or before 30.06.2023 and further direct the 2nd and 3rd respondent to extend the benefit of Customs Exemption Notification No.30/2022-Cus dated 24.05.2022 in respect of the goods imported by the petitioner under the TRQ authorization Nos.0111004929, 0111004889 & 0111004937 respectively dated 05.07.2022 and 19.07.2022 allotted to them for the FY 2022-23 in terms of DGFT Public Notice No.60/2015-20 dated 01.03.2023. 4/7 https://www.mhc.tn.gov.in/judis W.P.Nos.15215, 15217 & 15220 of 2023 2. When the matters were taken up for hearing, learned counsel for the petitioners submitted that, in view of the subsequent developments, the relief sought for in these Writ Petitions no longer survives for consideration. It was submitted that, by virtue of the subsequent amendment to the notification dated 10.05.2023, the benefit of the concessional rate of Basic Customs Duty has been extended retrospectively for the period from 01.04.2023 to 30.06.2023 (both days exclusive), thereby redressing the grievance of the petitioners.

3. Recording the above submission, these Writ Petitions are disposed of as having become infructuous. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. 10.07.2026 Index : Yes/No Speaking order : Yes/No dna 5/7 https://www.mhc.tn.gov.in/judis W.P.Nos.15215, 15217 & 15220 of 2023 To 1.Union of India Rep. by its Secretary, Ministry of Finance, Government of India, New Delhi-110 001. 2.The Commissioner of Customs (Imports) Customs House, 60, Rajaji Salai, Chennai 600 001. 3.The Deputy Commissioner of Customs (Gr.1) Import Commissionerate, Customs House, 60, Rajaji Salai, Chennai 600 001. 6/7 https://www.mhc.tn.gov.in/judis W.P.Nos.15215, 15217 & 15220 of 2023 HEMANT CHANDANGOUDAR.J., dna W.P.Nos.15215, 15217 & 15220 of 2023 10.07.2026 7/7 https://www.mhc.tn.gov.in/judis

W.P.Nos.15215, 15217 & 15220 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.07.2026 CORAM THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR W.P.Nos.15215, 15217 & 15220 of 2023 and WMP.Nos.14723, 14726, 14727, 14728, 14730, 14731, 14734, 14735 & 14736 of 2023 M/s.SVS Oils Mills Represented by its Partner Mr.V.C.Thiyagarajan No.11, Thiruvottiyur High Road Chennai 600 019. ...Petitioner in W.P.No.15215/2023 M/s.Shakthi Oil Refineries Represented by its Partner Mr.V.R.Jayakumaran No.61/1, Madhavaram High Road Grantlyon, Chennai 600 052. ...Petitioner in W.P.No.15217/2023 M/s.Sri.Venkateswara Food Processing Industries Authorised Represented to Mr.B.Surya 182/1 Karukkampalayam Colony Vaikkalmedu, Pichandampalayam Post Perundurai, Erode Taluk Tamil Nadu 638 052. ...Petitioner in W.P.No.15220/2023 1/7 https://www.mhc.tn.gov.in/judis W.P.Nos.15215, 15217 & 15220 of 2023 Vs. 1.Union of India Rep. by its Secretary, Ministry of Finance, Government of India, New Delhi-110 001. 2.The Commissioner of Customs (Imports) Customs House, 60, Rajaji Salai, Chennai 600 001. 3.The Deputy Commissioner of Customs (Gr.1) Import Commissionerate, Customs House, 60, Rajaji Salai, Chennai 600 001. Respondent(s)

Prayer in W.P.No.15215/2023 : This Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned Customs Exemption Notification No.30/ 2022-Cus dated 24.05.2022 as amended vide Notification No.15/2023-Cus dated 03.03.2023 issued by the 1st respondent and quash the same to the extent it seeks to deny the exemption benefit for goods where bill of lading is issued on or before 31.03.2023 and where goods are imported on or before 30.06.2023 and further direct the 2nd and 3rd respondent to extend the benefit of Customs Exemption Notification No.30/2022-Cus dated 24.05.2022 in respect of the goods imported by the petitioner under the TRQ authorization No.0111004929 dated 05.07.2022 allotted to them for the FY 2022-23 in terms of DGFT Public Notice No.60/2015-20 dated 01.03.2023. 2/7 https://www.mhc.tn.gov.in/judis W.P.Nos.15215, 15217 & 15220 of 2023

Prayer in W.P.No.15217/2023: This Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned Customs Exemption Notification No.30/ 2022-Cus dated 24.05.2022 as amended vide Notification No.15/2023-Cus dated 03.03.2023 issued by the 1st respondent and quash the same to the extent it seeks to deny the exemption benefit for goods where bill of lading is issued on or before 31.03.2023 and where goods are imported on or before 30.06.2023 and further direct the 2nd and 3rd respondent to extend the benefit of Customs Exemption Notification No.30/2022-Cus dated 24.05.2022 in respect of the goods imported by the petitioner under the TRQ authorization No.0111004889 dated 05.07.2022 allotted to them for the FY 2022-23 in terms of DGFT Public Notice No.60/2015-20 dated 01.03.2023.

Prayer in W.P.No.15220/2023: This Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned Customs Exemption Notification No.30/ 2022-Cus dated 24.05.2022 as amended vide Notification No.15/2023-Cus dated 03.03.2023 issued by the 1st respondent and quash the same to the extent it seeks to deny the exemption benefit for goods where bill of lading is issued on or before 31.03.2023 and where goods are imported on or before 30.06.2023 and further direct the 2nd and 3rd respondent to extend the benefit of Customs Exemption Notification No.30/2022-Cus dated 24.05.2022 in respect of the goods imported by the petitioner under the TRQ authorization No.0111004937 dated 19.07.2022 allotted to them for the FY 2022-23 in terms of DGFT Public Notice No.60/2015-20 dated 01.03.2023. 3/7 https://www.mhc.tn.gov.in/judis W.P.Nos.15215, 15217 & 15220 of 2023 For Petitioners in all W.P.Nos. : Mr.Hari Radhakrishnan For Respondents in all W.P.Nos. : Mr.K.Subbu Ranga Bharathi (CGC) for R1 Mr.Rajendran Raghavan for R2 & R3 Senior Panel Counsel COMMON ORDER

These Writ Petitions have been filed seeking a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned Customs Exemption Notification No.30/ 2022-Cus dated 24.05.2022 as amended vide Notification No.15/2023-Cus dated 03.03.2023 issued by the 1st respondent and quash the same to the extent it seeks to deny the exemption benefit for goods where bill of lading is issued on or before 31.03.2023 and where goods are imported on or before 30.06.2023 and further direct the 2nd and 3rd respondent to extend the benefit of Customs Exemption Notification No.30/2022-Cus dated 24.05.2022 in respect of the goods imported by the petitioner under the TRQ authorization Nos.0111004929, 0111004889 & 0111004937 respectively dated 05.07.2022 and 19.07.2022 allotted to them for the FY 2022-23 in terms of DGFT Public Notice No.60/2015-20 dated 01.03.2023. 4/7 https://www.mhc.tn.gov.in/judis W.P.Nos.15215, 15217 & 15220 of 2023 2. When the matters were taken up for hearing, learned counsel for the petitioners submitted that, in view of the subsequent developments, the relief sought for in these Writ Petitions no longer survives for consideration. It was submitted that, by virtue of the subsequent amendment to the notification dated 10.05.2023, the benefit of the concessional rate of Basic Customs Duty has been extended retrospectively for the period from 01.04.2023 to 30.06.2023 (both days exclusive), thereby redressing the grievance of the petitioners.

3. Recording the above submission, these Writ Petitions are disposed of as having become infructuous. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. 10.07.2026 Index : Yes/No Speaking order : Yes/No dna 5/7 https://www.mhc.tn.gov.in/judis W.P.Nos.15215, 15217 & 15220 of 2023 To 1.Union of India Rep. by its Secretary, Ministry of Finance, Government of India, New Delhi-110 001. 2.The Commissioner of Customs (Imports) Customs House, 60, Rajaji Salai, Chennai 600 001. 3.The Deputy Commissioner of Customs (Gr.1) Import Commissionerate, Customs House, 60, Rajaji Salai, Chennai 600 001. 6/7 https://www.mhc.tn.gov.in/judis W.P.Nos.15215, 15217 & 15220 of 2023 HEMANT CHANDANGOUDAR.J., dna W.P.Nos.15215, 15217 & 15220 of 2023 10.07.2026 7/7 https://www.mhc.tn.gov.in/judis