M/s.Gem Edible Oils Pvt Ltd vs Union of India

W.P.No.14410 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 29.06.2026 CORAM THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR W.P.No.14410 of 2023 and W.M.P.Nos.13915, 13916 and 13920 of 2023 M/s.Gem Edible Oils Pvt. Ltd., Represented by its Authorized Representative Mr.P.Mohanraj ... Petitioner vs. 1. Union of India Represented by its Deputy Secretary Ministry of Finance Government of India New Delhi – 110 001. 2. The Commissioner of Customs (Imports) Custom House, 60 Rajaji Salai Chennai-600 001. 3. The Deputy Commissioner of Customs (Gr.I) Import Commissionerate Custom House, 60 Rajaji Salai Chennai-600 001. … Respondents Page Nos.1/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 01/07/2026 02:31:11 pm ) W.P.No.14410 of 2023 Writ Petition filed under Article 226 of the Constitution of India 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 a