IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-01-2026 CORAM THE HON'BLE MR JUSTICE ABDUL QUDDHOSE WP No. 2941 of 2026 AND WMP Nos.3285 & 3288 OF 2026 Achintya Impex Private Limited Rep. by its Director Shri Yogesh Kumar ..Petitioner(s)

Vs

1. The Commissioner of Customs Air Cargo complex (ACC)

New Custom House, Meenambakkam, Chennai-600 027 2. The Additional Director General Directorate of Revenue Intelligence (DRI)

Ahmedabad Zonal Unit, Ahmedabad.

..Respondent(s)

directing the respondents herein to cause provisional release of the seized goods namely 92.5 percent silver jewellery studded with synthetic stones (weighing 4,93,427 grams assessable value Rs.9,27,45,807/- ) imported under Bill of entry No.5775865 dated 18.11.2025 under section 110A of the customs Act, 1962 pending further proceedings in adjudication.

For Petitioner(s): Mr.B.Satish Sundar For Respondent(s): Mr.J.Vasu,JPC For R1 Mr.Mohanamurali,SSC For R2

Order

This writ petition has been filed to direct the respondents to grant provisional release of the seized goods, morefully described in the prayer to this writ petition, which were imported by the petitioner under a Bill of Entry No.5775865 dated 18.11.2025.

2.The petiti