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

THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE W .P.No s . 47311, 47320, 47324 & 47330 o f 202 5 and W.M.P.Nos. 5 2816 , 528 2 1 , 528 2 8 & 528 3 5 of 2025 M/s.Excel Copiers, Rep. by its Partner, Mr.Ankit Khetterpal, UB-14D, Arunachal Bhawan, Barakhamba Road, New Delhi – 110 001.

... Petitioner in W.P.No.47311 of 2025 M/s.GRS Graphics, 120, Munish Plaza, 20, Ansari Road, Darya Ganj, New Delhi – 110 002, Rep. by its Proprietor, Mr.Ramesh Kumar Mohan ... Petitioner in W.P.No.47320 of 2025 M/s.Asian Copiers, BG 6/54A, Paschim Vihar, New Delhi – 110 063, Rep. by its Proprietor, Mr.Akshay Khetterpal … Petitioner in W.P.No.47324 of 2025 M/s.City Office Equipment, Old No.20 (New No.47), Aziz Mulk, 3rd Street, Thousand Light, Chennai – 600 006, Rep. by its Authorised Signatory, Mrs.M.Josphine ... Petitioner in W.P.No.47330 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, Rajaji Salai, Chennai – 60