IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11.02.2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE and W.M.P.Nos.9506 & 9504 of 2023 M/s.Rishab International, Represented by its Partner, Mr.Pramod Kumar Goenka, No.2, Seethammal Colony, Alwarpet, Chennai.

Presently at:

No.22/17, Cenotaph road, 2^nd Lane, Teynampet, Chennai – 600 018. ... Petitioner vs.

1.The Government of India, Ministry of Finance (Department of Revenue), No.14, Hudco Vishalla Bldg., B-Wing, 6th Floor, Bikaji Cama Place, New Delhi – 110 066.

2.The Commissioner of Customs, Trichy. ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandammus, calling for the records and passed by the 1^st respondent vide impugned order No.315/2022-Cus dated 14.10.2022 and quash the same as illegal, arbitrary and violative of principle of natural justice and to consequently direct the 2^nd respondent to admit the appeal.

For Petitioner : Ms.Mathanghi for M/s.M.Narasimha Bharathi For Respondents : Mr.K.Mohana Murali Senior Panel Counsel *****

ORDER

This Writ Petition has been filed challenging the impugned order, dated 14.10.2022 passed by the 1^st respond