IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP Nos.2597 and 2599 of 2026 T.K Jain C/o. Nakoda Trade Point, 70/80 Acharappan Street, Sowcarpet, Chennai-600 001.

..Petitioner(s)

Vs

1. The Principal Commissioner of Customs (Preventive)

Customs House, No.60, Rajaji Salai, Chennai-600 001

2. The Additional Commissioner of Customs, (Preventive /Adjudication)

Customs House, No.60, Rajaji Salai, Chennai-600 001

3. The Additional Director General Directorate of Revenue Intelligence, Delhi Zonal Unit, Pt., Deendayal Antyodaya Bhawan, B-34, Lodhi Road, CGO Complex, Pragati Vihar, New Delhi-110003 ..Respondent(s)

Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus,calling for records in and connected with Provisional Release Order bearing F.No.GEN/ADJ/ADC/2240/2025-

ADJN dated 23.12.2025 passed by the 1st Respondent and quash the same insofar as it insists on furnishing bank guarantee of Rs.13,41,250/- and consequently direct the respondents to provisionally release the seized goods, namely Maize Popcorn weighing 53,650 Kgs seized vide Seizure Memo dated

25.08.2025 on ex