IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 27.03.2026 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP No.2548 of 2025 S.Maria Selvaraj : Petitioner Vs.

1.Customs, Excise and Service Tax Appellate Tribunal, Chennai (CESTAT)

Shastri Bhavan, Annexe Building, 1st Floor, 26-Haddows Road, Chennai-600 006.

2.Commissioner of Customs, Chennai II Commissionerate, Customs House, 60, Rajaji Salai, Chennai-600 001. : Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorarified Mandamus, calling for the records on the file of the first respondent pertaining to the impugned orders in Misc Order No.SO/MO/40388/2024-[CR] dated 14.11.2024 and quash the same and consequently direct the 1^st respondent to condone the delay and number the appeal C/COD/40637/2024 in Defect Appeal Diary No.41464 of 2024 and pass orders.

For Petitioner : Mr.A.Ganesh For Respondents : Mr.G.Meganathan Junior Standing Counsel

ORDER

The present writ petition has been filed challenging the impugned order dated 14.11.2024, whereby petitioner’s application for condonation of delay was rejected.

2. Petitioner had suffered an order of adjudication dated 22