IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-02-2026 CORAM THE HON'BLE MR JUSTICE ABDUL QUDDHOSE M/s. Vimpro Tech A-7, Thattanchavady Industrial Estate Pondicherry-605 009 by its Joint Managing Director R.B.Arvind ..Petitioner(s)

Vs

1. The Commissioner of Customs (Imports - Gr.5)

Chennai II(Imports) commissionerate No.60, Rajaji Salai Chennai-600 001

2. The Addl.Commissioner of customs (Gr.2)

Chennai II (imports) commissioner chennai-600 001

3. The Deputy commissioner of Customs (GR.2)

Chennai II(imports) commissionerate No.60, Rajaji Salai chennai-600 001

4. The Deputy Commissioner of customs (SIIB)

Chennai III Preventive commissionerate No.60 rajaji salai chennai-600 001 ..Respondent(s)

Writ petition is filed under Article 226 of the Constitution of India seeking for issuance of a writ of mandamus to direct the respondents herein to consider various representations of the petitioner including the written representation of the petitioner dated 12.12.2025 in so far as in the said representation the petitioner had sought for the recalling amending and reassessment of the subject Bill of Entry No.4355530 dated 7.9.2025 in terms of sec.149 r/w sec.154 of the customs Act and to provisiona