IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12-02-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE AND WMP NO. 4212 OF 2026,WMP NO. 4214 OF 2026

1. Rajkiran Kannan Petitioner(s)

Vs

1. The Principal Commissioner of Customs chennai I commissionerate, Anna international Airport, New Custom House, Meenambakkam, Chennai 27

2.The Additional commissioner of Customs chennai I Airport commissionerate, Room No. 101, 1st floor, New Custom House, Meenambakkam, Chennai 27 Respondent(s)

PRAYER Calling for records in and connected with decision in F.No. DRI/ CZU/ VIII/ 48/ ENQ -1/ INT- 52/ 2022 dated 2.01.2026 quash the same and further direct the 2nd respondent to keep the adjudication of Show Cause Notice in F.No. DRI/ CZU/ VIII/ 48/ ENQ- 01/ INT-52 / 2022 dated 2.01.2026 in abeyance and in call book pending the appeal of the petitioner under Section 128 of the Customs Act decision of the 2nd respondent dated 3.11.2025 For Petitioner(s): B.Satishsundar For Respondent: Mr. Nalinidhar T Standing Counsel

ORDER

This writ petition has been filed challenging the impugned order rejecting the petitioner’s request for cross-examination of the witnesses.

2. Admittedly, even according to the petitioner,