IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-02-2026 CORAM THE HON'BLE MR.JUSTICE V. LAKSHMINARAYANAN Majestic Maritime Private Limited No.397/281, 2nd Floor, Precision Plaza, Anna Salai, Teynampet, Chennai- 600 018 Rep. by its Assistant Manager-Operations, D.Madhivanan.

..Petitioner(s)

Vs

1. The Director General, Directorate of Revenue Intelligence, Headquarters at 7th Floor, Drum Shaped Building, I.P.Bhawan, I.P. Estate, New Delhi- 110 002.

Also to:

The Additional Director General, Directorate of Revenue Intelligence, Chennai Zonal Unit, No.27, GN chetty Road, T.Nagar, Chennai-017.

2. The Commissioner Of Customs, Special Economic Zone, MEPZ, Chennai, Tamil Nadu.

(R-2 Suo Motu Impleaded (deleting previous R2, Vide order dated 10.02.2026 made in W.P.No1871 of 2026)

(R-2 deleted from the array of respondents, - Vide Order dated 10.02.2026 made in W.P1871 of 2026)

3. The Development Commissioner Ministry of Commerce and Industry MEPZE Special Economic Zone, Administrative Office, NH-45, Tambaram, Chennai- 600 045.

4. The Terminal Head Adani Kattupalli Port Private Limited, Kattupalli Road, Kattupalli, Tamil Nadu- 600 120.

..Respondent(s)

Writ Petition filed under Article 226 of the Consti