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 Constitution of India, praying to direct the 3rd respondent to issue a Waiver Certificate for waiving the Detention charges for the 24 Containers during the period from 05.01.2024 till the cargo is de-stuffed from the containers and the empty containers are returned to the petitioner.

For Petitioner(s): M/s.S.Vasudevan For Respondent(s): Mr.Santhana Raman for R-1 Mr.H.Siddharth for R-2 Mr.Venkatasamy Balan for R-3 Mr.P.Giridharan for M/s.M..Deeptha Devi for R-4

ORDER

Heard Mr.S.Vasudevan, learned counsel for the petitioner, Mr.Santhana Raman, learned counsel appearing for the first respondent, Mr.H.Siddharth, learned counsel for the second respondent, Mr.Venkatasamy Balan for the third respondent and Mr.P.Giridharan appearing for M/s.Deeptha Devi, learned counsel for the fourth respondent.

2. The petitioner is in the business of hiring containers for the purpose of carrying cargo of ships and airlines. One M/s.Aiyer Shipping Agency Private Limited, Anna Salai, Teynampet, Chennai-600 018 had approached the petitioner-Company for renting 24 containers. This was, for and on behalf of, one A.P.Warehousing and Trading LLP. The petitioner rented out 24 containers belonging to it to M/s.AP Warehousing as per the request of Aiyer Shipping, The containers were stuffed with the cargo. The Customs House Agent of the Shipper, M/s.AP Warehousing completed the customs formalities. They arrived at the Port of the fourth respondent. The containers were seized by the Customs Department filled with the goods and the Director of Revenue Intelligence. It was so done exercising the powers vested with them under Section 110 of the Customs Act. To complete the reservation, the relevant procedures have been gone through and the goods have been confiscated in terms of Section 113 of the Customs Act.

3. The petitioner-Company claims that it has nothing to do with the mis-

declaration of the cargo by the shipper. It claims only to be the owner of the containers and disowns the responsibility, of what is, inside the containers. The containers were seized on 05.01.2024. The petitioner, by e-mail, requested the respondents to do the de-stuffing of the cargo and return the containers to it.

4. The third respondent took a stand that it will not de-stuff the cargo, since there are no available storage area with it. The petitioner thereafter issued notice to the agent of M/s.A.P.Warehousing, namely M/s.Aiyer Shipping. In response to the lawyer's notice, the second respondent called upon the petitioner to approach M/s.Aiyer Shipping Agency Pvt. Ltd. The petitioner states that despite its efforts to get the containers returned to it, after de-stuffing of the cargo, as nothing has been forthcoming, it is constrained to approach this Court.

5. It is the plea of the learned counsel for the petitioner