# Commissioner Of Custom, Import vs Supertron Electronics Pvt Ltd

Court: madras High Court
Date: 2026-06-18
Petitioner: Commissioner Of Custom, Import
Respondent: Supertron Electronics Pvt Ltd

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1342906)

## Judgment text (excerpt)

W.P.No.34801 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 18.06.2026 CORAM THE HONOURABLE MR.JUSTICE M.DHANDAPANI W.P.No.34801 of 2024 And W.M.P.No.37745 of 2024 Commissioner of Customs, Import, Chennai II, Customs House, No-60, Rajaji Salai, Chennai – 600 001. ... Petitioner Vs. M/s.Supertron Electronics Pvt. Ltd. “Supertron House” No.2 Cooper Lane Kolkata 700 001. ... Respondent Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari and quash the impugned final order CAAR/Del/Supertron/19/2023 dated 21.08.2023 of Customs Authority for Advance Ruling passed in Application No.VIII/CAAR/Delhi/ Supertron/37/2023. For Petitioner : Mr.S.Gurumoorthy For Respondent : Mr.Hari Radhakrishnan 1/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/06/2026 11:26:19 am ) W.P.No.34801 of 2024 ORDER The petitioner has filed this writ petition seeking issuance of Writ of Certiorari and quash the impugned final order CAAR/Del/Supertron/19/2023 dated 21.08.2023 of Customs Authority for Advance Ruling passed in Application No.VIII/CAAR/Delhi/ Supertron/37/2023. 2.The learned counsel appearing for the petitioner submitted that the respondent fil

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