IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21.02.2025 CORAM :

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ W.A.No.1973 of 2022 and C.M.P.Nos.14439 of 2022 and 7094 of 2023 Bombardier Transportation India Ltd., Rep by its Director Sohil Keshavani, 2-A/3, Kundan Mansion, Asaf Ali Road, New Delhi - 110002. .. Appellant vs

1.The Additional Director General, Directorate of Revenue Intelligence, Chennai Zonal Unit, 27, GN Chetty Road, T. Nagar, Chennai – 17.

2.The Assistant/Deputy Commissioner of Customs, Air Cargo Complex, Old Airport Road, Shahibaug, Ahmedabad – 380 012.

3.The Assistant/Deputy Commissioner of Customs, Air Cargo Complex, Airport Air and Cargo Complex, Air India Stats Air Freight Terminal, Devanahalli, Bangalore – 560300.

4.The Additional/Joint Commissioner of Customs (Import-1)

Mumbai Zone - I, Customs House, Ballard Estate, Mumbai – 400 001.

5.The Principal Commissioner of Customs III Air Cargo Complex (Import), Sahar, Andheri East, Mumbai – 400 099.

6.The Commissioner of Customs Air Cargo Complex (Import), New Customs House, Near IGI Airport, New Delhi – 100 001.

7.The Assistant/Deputy Commissioner of Customs (Sea Import), Customs