IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18-02-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE WP No. 6077 of 2026 AND WMP Nos. 6574 & 6577 OF 2026 M/s Shreeji Enterprise Rep. by its prop. Shri Jayesh Jivrajbhai Gangani Petitioner(s)

Vs The Commissioner of Customs (Chennai II)

O/o The commissioner of customs, Chennai II Import commissionerate, Customs House, no 60 Rajaji Salai, Chennai 600 001 Respondent(s)

PRAYER Call for the records of the proceedings of the Show Cause Notice No 53 of 2025 dated 14.4.2025 vide F. No CUS / APR /SCN / 576 / 2025 -GR - I issued by the commissioner of Customs (Chennai Ii), quash the same.

For Petitioner(s): Ms.K.Madhu For Respondent(s): Mr.T.Nalinidhar,JSC

ORDER

This writ petition has been filed, challenging the impugned show cause notice dated 14.04.2025 issued by the respondent as per the provisions of the Customs Act.

2..Learned counsel for the petitioner, on instructions would submit that the petitioner has sent a reply to the impugned show cause notice dated 14.04.2025 to the respondent within a period of 30 days from the date of receipt of the impugned show cause notice.

3.Admittedly, the petitioner has already sent a reply to the impugned