IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05.02.2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE M/s.Chandan Textiles, Rep. by its Authorised Signatory, Mr.Chandan H Malhotra, No.05, 5^th Cross, R.T. Street, Bangalore – 560 053. ... Petitioner vs.

The Deputy Commissioner of Customs (DEPB), Customs House, No.60, Rajaji Salai, Chennai – 600 001. ... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Mandamus, to direct the respondent to re-assess the Bills of Entry No.546281 dated 22.06.2010, 546517 dated 22.06.2010, 572192 dated 19.07.2010, 581634 dated 28.07.2010, 616328 dated 02.09.2010, 633704 dated 20.09.2010, 665055 dated 21.10.2010, 705945 dated 30.11.2010, 752984 dated 19.01.2011, 789523 dated 22.02.2011 by extending the benefit of Notification No.30/2004-CE dated 09.07.2004 and order consequential refund along with applicable interest.

For Petitioner : Mr.Sethu Prabakaran for M/s.Hari Radhakrishnan For Respondent : Ms.Revathi Manivannan Senior Standing Counsel *****

ORDER

This Writ Petition has been filed seeking for a Mandamus, to direct the respondent to re-assess the Bills of Entries morefully disclosed i