IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 06.01.2026 Coram The Honourable Mr.Justice Abdul Quddhose and W.M.P.No.36299 of 2023 M/s. Vee Kay Logistics rep. By its Partner, Mr.J.Mathew. ...Petitioner Vs.

1. The Commissioner of Customs (Appeals-II)

Custom House, No.60, Rajaji Salai, Chennai – 600 001.

2. The Joint Commissioner of Customs (Group-2)

Custom House, No.60, Rajaji Salai, Chennai – 600 001. ...Respondents Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for records pertaining to the impugned order-in-appeal Seaport C.Cus.IINo.754/2023 dated

10.11.2023 issued by the first respondent and to quash the same.

For Petitioner : Mr.R.Sethu Prabakaran For Respondents : Mr.G.Meganathan Junior Standing Counsel

Order

This Writ Petition has been filed challenging the Order-in-Appeal dated 10.11.2023 passed by the first respondent, under which, the first respondent, Commissioner of Customs (Appeals-II) disposed of the Appeal by reducing the penalty imposed on the petitioner vide Order-in-Original dated 03.08.2021 passed by the second respondent, viz., the Original Adjudicating Authority as per the provisio