IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ Modine Thermal Systems Private Limited, Represented by its Authorized Signatory, R Annaporani, Assistant Manager-

Indirect Taxation, K7, Sipcot Industrial Village, Mambakkam Village, Sunguvarchatram 602 106.

..Petitioner Vs

1. Commissioner of Customs, Chennai-II, No.60, Custom House, Rajaji Salai, Chennai 600 001.

2. Deputy Commissioner of Customs, Group 2H, No.60, Custom House, Rajaji Salai, Chennai 600 001.

..Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the 2nd respondent to re assess the 7 Bills of Entry as requested in letters dated 25.01.2023 and 16.10.2023 so as to reflect the IGST and interest paid by the petitioner and enable the petitioner to avail Input Tax Credit of IGST paid in respect of the imported goods.

For Petitioner : Mr.Raghavan Ramabadran For Respondents: Mr.R.P.Pragadish Senior Standing Counsel

ORDER

The present writ petition has been filed seeking a writ of Mandamus to direct second respondent to amend 7 Bills of Entry filed by petitioner during the period November, 2021 to June