IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-02-2026 CORAM THE HON'BLE MR JUSTICE ABDUL QUDDHOSE WP No. 34767 of 2024 AND WMP NOs. 37701 & 37702 OF 2024 Mitra Represented by its Proprietor Shri.M.Venkatasubramanian ..Petitioner(s)

Vs

1. The Commissioner of Customs Export Commissionerate, Customs House, No.60 Rajaji Salai, Chennai- 600 001.

2. The Assistant Commissioner of Customs ARC, Export Commissionerate, Office of the Commissioner of Customs Chennai IV, Customs House, No.60, Rajaji salai, Chennai-001 ..Respondent(s)

calling for the records relating to the impugned Order - in Original No.89204/2022 dated 30.03.2022 passed by the 2nd Respondent and quash the same as the same being arbitrary, illegal and in violation principles of natural justice and direct the 1st Respondent to remove the Alert on Customs Portal and allow to process the Petitioners export shipments.

For Petitioner(s): Ms.N.Asmitha For Respondent(s): Mr. SU.Srinivasan Standing Counsel For R1 & R2

Order

This writ petition has been filed, challenging the impugned order in original dated 30.03.2022 passed by the second respondent, confirming the demand made in the demand cum show cause notice dated 29.03.2017 for re