IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP Nos.2605 and 2607 of 2026 M/s. MAA Impex, Rep by its Partner Mr.Nitin Kumar, Shop No.4, No.2177, 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.15,98,625/- and consequently direct the respondents to provisionally release the seized goods, namely Maize Popcorn weighing 63,945 Kgs seized vide Se