IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP.Nos.41409 & 41413 of 2024 M/s.Sadguru Logistics Pvt. Ltd No 156, Second Floor Om Sakthi Vinayagar Koil Street Mr Nagar, T.H. Road, Kodungaiyur Chennai

600 118 Rep. by Its Director Shri Sunil S. Mishra ..Petitioner(s)

Vs

1. The Principal Commissioner Of Customs (General Commissionerate) Chennai Customs Zone, 60 Rajaji Salai, Custom House Chennai 600 001

2. The Inquiry Officer The Assistant Commissioner Of Customs Audit Commissionerate, No. 60 Rajaji Salai Custom House, Chennai 600 001 ..Respondent(s)

Writ Petition filed under Article 226 of the Constitution of India, seeking to issue a Writ of Certiorari, calling for the records pertaining to the impugned SCN No.23/2024 dated 29.06.2024 in F.No GEN / CB / ACTN / 2 / 2024 - CBS issued by the 1st respondent and to quash the same, in so far as, the impugned show cause notice was not issued within the mandatory time period as stipulated under Regulation 17(1) CBLR, 2018 and the inquiry report dated 21.11.2024, issued by the 2nd respondent / Inquiry officer, was also not within the mandatory time period as stipulated under Regulat