IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05-02-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE AND WMP NO. 24879 OF 2025 M/s.Pentagon Shipping Services, No.5 Moore Street, Chennai 600 001.

Rep By Proprietor E.V.Subrmanian Petitioner(s)

Vs The Commissioner Of Customs, General Commissionerate, Chennai Custom Zone, 60 Rajaji Salai, Custom House, Chennai 600 001.

Respondent(s)

PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, to call for records pertaining to the impugned Show Cause Notice No.16/2025 dated 06.06.2025 in F No. GEN/CB/621/2024-CBS issued under Regulation 17(1) of CBLR, 2018 by the respondent herein and to quash the same in so far as the impugned show cause notice had been issued in gross violation of Regulation 17(1) of the CBLR, 2018, which mandates the issuance of show cause notice within 90 days from the date of offence report and the non compliance of the same vitiates the impugned show cause notice dated 06.06.2025, which is without jurisdiction in terms of various judicial pronouncement rendered in this regard.

For Petitioner(s): Mr.S.Baskaran For Respondent(s): M/s.J.Vasu, Junior Panel