IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-02-2026 CORAM THE HON'BLE MR JUSTICE ABDUL QUDDHOSE AND WMP NO. 4797 OF 2026,WP NO. 4347 OF 2026,WMP NO. 4807 OF

2026,WP NO. 4338 OF 2026,WP NO. 4333 OF 2026,WMP NO. 4813 OF

2026,WMP NO. 4832 OF 2026 M/s. Smart Impex Solutions Behind Jainex, Parivahan, Khewat, 103/88 Sector, 14IMT Manesar, Village Bhangrola, Faruknagar, Rep. By its Proprietor, Mr. Jitender ..Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai Ii)imports, Custom House, No.60, Rajaji salai, Chennai-600 001

2. The Additional Commissioner Of Customs(gr.5)

Custom House, No.60, Rajaji salai, Chennai-600 001

3. The Deputy Commissioner Of Customs(gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001 ..Respondent(s)

M/s. M.D. Exims, B-803, Silver Nesst, Besides Waves, Near Konark Near Canal, Bhayli Roa, Vadodara -391410, Rep. By its Authorised Sginatory, Gautam Sharma ..Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai Ii)imports, Custom House, No.60, Rajaji salai, Chennai-600 001

2. The Additional Commissioner Of Customs(gr.5) Custom House, No.60, Rajaji salai, Chennai-600 001

3. The Deputy Commissioner Of Customs(gr.5), Custom House, No.60, Rajaji salai, Chennai-600