IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 07.01.2026

Coram

The Honourable Mr.Justice Abdul Quddhose

and

W.M.P.No.27898 of 2023

COMMISSIONER OF CUSTOMS

CHENNAI II (IMPORT COMMISSIONERATE)

CUSTOM HOUSE, 60, RAJAJI SALAI,

CHENNAI 600 001. ...Petitioner

Vs.

M/S.COMPUAGE INFOCOM LTD

D- 601/ 602 AND G- /601/ 602,

LOTUS CORPORATE PARK,

RAM MANDIR LANE GRAHAM

FIRTH STEEL COMPOUND, WESTERN EXPRESS

HIGHWAY GOREGAON (EAST) MUMBAI – 400 063.

...Respondent

Prayer

Writ Petition filed under Article 226 of the Constitution of India

praying for the issuance of a Writ of Certiorari to quash the impugned final order CAAR/ MUM/ ARC/ 15/ 2022 dated 03.06.2022 of Customs Authority

for advance ruling passed in Application No. CAAR/CUS/APPL/30/2022.

For Petitioner : Mr.G.Meganathan for M/s.S.Gurumoorthy For Respondent : M/s.Punnagai for Mr.Hari Radhakrishnan Government Advocate

Order

This Writ Petition has been filed by the Customs Department aggrieved by the order dated 03.06.2022 passed by the Customs Authority for Advance Ruling.

2. This Court, in a similar matter, wherein also, an order of Customs Authority for Advance Ruling was challenged by the Customs Department by filing a Writ Petition has held that the Writ Petition is not maintainable. This Court held in the said decision reported in 2025 (7) TMI 731 in the case of Commissioner of Customs, Import Chennai II, Chennai Vs. M/s. Lenovo India Pvt. Ltd., that the petitioner’s remedy is only to file a statutory Appeal as provided under Section 28-KA of the Customs Act, 1962 and not to file a Writ Petition, if aggrieved by the impugned order.

3. Therefore, this Court is of the considered view that this Writ Petition is not maintainable, as the Customs Act provides the petitioner with statutory appellate remedy. In view of the same, this Writ Petition is dismissed. No costs. Consequently, connected Miscellaneous Petition is closed.

07.01.2026 sd Index : yes/no Neutral Citation : yes/no To M/S.COMPUAGE INFOCOM LTD D- 601/ 602 AND G- /601/ 602, LOTUS CORPORATE PARK, RAM MANDIR LANE GRAHAM FIRTH STEEL COMPOUND, WESTERN EXPRESS HIGHWAY GOREGAON (EAST) MUMBAI – 400 063.

Abdul Quddhose,J., sd

07.01.2026