IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP Nos.3109 and 3110 of 2026 M/s. P.G.S. Impex, Prop. Mr.Gurusamy Nadar Suresh, No.25/12, Kamarajar Salai, Periyachekkadu, Madhavaram Milk Colony, Manali, Chennai 600 051. ..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-110 003.

..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.8,77,500/- and consequently direct the respondents to provisionally release the seized goods, namely Maize Popcorn weighin