IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 05.12.2025 CORAM :

THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE and W.M.P.Nos. 5 2811, 52814, 52819 & 52822 of 2025 M/s.Smart Impex Solutions, behind Jainex, Parivahan, Khewat, 103/88 Sector, 14IMT Manesar, Village Bhangrola, Faruknagar, Gurugram, Haryana – 122 505, Rep. by its Proprietor, Mr.Jitender ... Petitioner in W.P.No.47298 of 2025 M/s.Meenakshi Auto Machines, Old No.10, New No.22, Aziz Mulk, 4th Street, Thousand Light, Chennai – 600 006, Rep. by its Proprietor, Mr.Hem Chand Dubey ... Petitioner in W.P.No.47305 of 2025 M/s.Sunrise Retails, B-30/2, 3rd Floor, Jhilmil Industrial Area, Shahdara, Delhi – 110 095, Rep. by its Proprietor, Mr.Parth Mohan … Petitioner in W.P.No.47319 of 2025 M/s.Skylark Office Machines, 58/71, Aziz Nulk, 3rd Street, Thousand Lights, Chennai – 600 006, Rep. by its Manager, Hem Chand Dubey ... Petitioner in W.P.No.47321 of 2025 Vs.

1.The Commissioner of Customs (Chennai II) Imports, Customs House, No.60, Rajaji Salai, Chennai – 600 010.

2.The Additional Commissioner of Customs (Gr.5), Customs House, No.60, Rajaji Salai, Chennai – 600 010.

3.The Deputy Commissioner of Customs (Gr.5), Customs House, No.60, Rajaj