IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.01.2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE and W.M.P.No.3114 of 2026 The Commissioner of Customs, Chennai – II (Import), Customs House, No.60, Rajaji Salai, Chennai – 600 001. ... Petitioner vs.

1.The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), South Regional Bench, Shastri Bhavan, Annex Building, 1st Floor, 26, Haddows Road, Chennai – 600 006.

2.Urban Essentials India Pvt. Ltd., Rep. by its Director Mr.Prince Kapoor, Shed No.1B, DCB Warehouse Survey No.926, 200 ft Ring Road, Ennore Express Highway, Madhavaram, Chennai – 600 060. ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records relating to Miscellaneous Order No.41108/2025 dated 22.12.2025 in M.A.No.41119 of 2025 passed by the CESTAT, Chennai, and quash the same as illegal, arbitrary, without jurisdiction and contrary to the Customs Act, 1962 and BIS Act, 2016.

For Petitioner : Mr.AR.L.Sundaresan Additional Solicitor General for Mrs.Revathi Manivannan Senior Standing Counsel For Respondents : Tribunal [R1]

Mr.Raghavan Ramabadran [R2]

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ORDER

This Writ