IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP.No.23995 of 2025 M/s.Tablets (India) Ltd Jhaver Center 3rd Floor, 72, Marshalls Road, Egmore, Chennai-600 008 Rep. By Its Authorized Signatory And Senior General Manager (imports)

Shri.R.Lakshmi Narasimhan ..Petitioner(s)

Vs

1. The Commissioner Of Customs (imports) Custom House, 60, Rajaji Salai, Chennai-600

001.

2. The Assistant Commissioner Of Customs (Imports), Export Promotion Division, Chennai II (Imports) Commissionerate Customs House, 60 Rajaji Salai, Chennai-600 001.

..Respondent(s)

Writ Petition filed under Article 226 of the Constitution of India, seeking issuance of a Writ of Certiorarified Mandamus, calling for the records in and connected with Order-in-original No.112708/2025 dated 26.03.2025 passed by the 2nd respondent quash the same and consequently direct the 1st respondent to grant extension of time for utilisation of imported material under 26 Bills of Entry as requested in the representation dated 05.12.2024 and

17.01.2023 in terms of circular No.18/2022-Cus dated 10.09.2022.

For Petitioner(s): Mr.Shrvan Kochar For Respondent(s): Mr.A.P.Srinivas Senior Standi