IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-01-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE AND WMP NO. 429 OF 2026,WMP NO. 439 OF 2026,WMP NO. 430 OF 2026,WMP NO. 444 OF 2026,WP NO. 362 OF 2026,WP NO. 363 OF

2026,WMP NO. 422 OF 2026,WMP NO. 440 OF 2026,WMP NO. 450 OF

2026,WP NO. 366 OF 2026,WP NO. 379 OF 2026,WP NO. 368 OF 2026,WP NO. 386 OF 2026

1. M/s. Skylark Office Machines

58/71 , Aziz Nulk, 3rd Street, Thousand Lights, Chennai 06 Rep. by its Manager, Hem Chand Dubey Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai II)imports Custom House, No.60, Rajaji salai, Chennai-600 001

2.The Additional Commissioner Of Customs(gr.5)

Custom House, No.60, Rajaji salai, Chennai-600 001

3.The Deputy Commissioner Of Customs(gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001 Respondent(s)

WP No. 362 of 2026

1. M/s. Growlam Office Private Limited A-5/ 235 , Basement, Paschim Vihar, New Delhi 110 063 Rep. by its Director, Mr.Ankit Khetterpal Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai II)imports Custom House, No.60, Rajaji salai, Chennai-600 001

2.The Additional Commissioner Of Customs(gr.5)

Custom House, No.60, Rajaji salai, Chennai-600 001

3.The Deputy Commissioner