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 Pe