IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.12.2025 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE and W.M.P.No.17046 of 2024 M/s.M.A.Wajid & Co., 83/64, Gandhi Road, Ranipet, Vellore District – 632 401, Rep. by its Proprietor Mr.Abdul Wajid ... Petitioner vs.

The Assistant Commissioner of Customs (BRC), Office of The Commissioner of Customs, Chennai IV, No.60, Rajaji Street, Customs House, Chennai – 600 001. ... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned order in original No.100630/2022 dated 26.12.2022, passed by the respondent herein and to quash the same, in so far as, the said impugned order had been passed with jurisdiction, authority of law and against the various judicial pronouncements and the Provisions of Law and also in clear violation to the principles of natural justice.

For Petitioner : Mr.S.Baskaran For Respondent : Mr.H.Siddharth *****

ORDER

This Writ Petition has been filed challenging the impugned order in original dated 26.12.2022 passed by the respondent confirming the demand made against the petitioner for recovery of availe