IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-02-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE AND WMP NO. 43979 OF 2025 M/s.Daiki Aluminium Industry India Pvt Ltd., Rep By Its Deputy Divisional Manager, Mr.Gaurav Bhalla, Having Office At No.370, Uni Road, Sri City, Chittor District, Andhra Pradesh-517 646.

Petitioner(s)

Vs

1. Union Of India, Rep By The Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi-110 001.

2.Commissioner Of Customs, Export Commissionerate, Office Of Commissioner Of Customs, Chennai-IV, Customs House, No.60, Rajaji Salai, Chennai-600 001.

Respondent(s)

PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, to call for the records relating to the Circular No.36/2010 dated 23.09.2010 and quash Paragraph No.3(a) of the said Circular as ultra vires to Section 149 of the Customs Act, 1962 and ultra vires to Article 14(1)(g) of the constitution issued by the 1^st respondent and order passed in Original No.113573 of 2025 dated 17.6.2025 passed by the 2^nd respondent and quash the same.

For Petitioner(s): Mr.G.Kalyan Jhabakh Assist By M/s.Rashmi Yesudoss for M/s.Surana A