2026 (1) TMI 443

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....of 2025 - -<br>Customs<br>Honourable Mr Justice Abdul Quddhose For the Petitioner : Mr.Sethu Prabakaran. R For the Respondents : Ms.Pooja Jain Junior Standing Counsel COMMON ORDER These Writ Petitions have been filed challenging (a) order-in-original dated 13.02.2020 passed by the first respondent; (b) impugned letter dated 18.11.2024, issued by the first respondent; and (c) impugned n....

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.....2020, which is being challenged in the Writ Petition, having attained finality, the subsequent order-in-original dated 26.10.2020 is non-est in eye of law. Therefore, according to the respondents, the petitioner cannot rely upon the subsequent order-in-original dated 26.10.2020. 4. Admittedly, the petitioner claims in the affidavit filed in support of these Writ Petitions that he had received ....

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....l dated 13.02.2020, which has been challenged in these Writ Petitions. Since there are two conflicting orders passed by the very same respondents pertaining to the very same shipment and has also been passed by the very same officer, as pointed out by the learned counsel appearing for the petitioner, this Court is of the considered view that the impugned order-in-original dated 13.02.2020 and the ....

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.... have to be declared as a nullity by this Court as there cannot be two conflicting orders pertaining to the very same shipment and very same duty draw back claim. 5. For the forgoing reasons, the impugned order in original dated 13.02.2020 and the consequential communication dated 18.11.2024 & 18.07.2024 as well as the subsequent order-in-original dated 26.10.2020, passed by the first responden....