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2026 Supreme(Online)(Mad) 34896

IN THE HIGH COURT OF JUDICATURE AT MADRAS
MOHAMMED SHAFFIQ, J
Sri Vasavi Gold and Bullion Pvt. Ltd. – Appellant
Versus
The Principal Commissioner of Customs – Respondent


Advocates:
For the Petitioner(s): Mr. B.Satish Sundar
For the Respondent(s): M/s. Umesh Rao. K, Senior Standing Counsel

PRAYER:Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus, forbearing the respondent from conducting any adjudication in F.No.ACC/ASST/MISC/53/2023-Gr 1-4-0/0 PR COMMR-CUS-ACC-CHENNAI emanating out of Show Cause Notice No.18 of 2023 dated 28/01/2023 issued in terms of Sec 28(4) of theCustoms Act, 1962read with Sec. 110 AA of the without giving cross- examination of the witnesses whose statements are relied, officers of Directorate of Revenue Intelligence who conducted investigation and production of CCTV footage as demanded under interim reply dated 30.03.2023.

For Petitioner(s): Mr. B.Satish Sundar For Respondent(s): M/s. Umesh Rao. K, Senior Standing Counsel

ORDER

The present Writ Petition is filed for a Writ of Mandamus, forbearing the respondent from conducting any adjudication in F.No.ACC/ASST/MISC/53/2023-Gr 1-4-0/0 PR COMMR-CUS-ACC- CHENNAI emanating out of Show Cause Notice No.18 of 2023 dated 28/01/2023 issued in terms of Sec 28(4) of the Customs Act, 1962 read with Sec. 110 AA of the without giving cross- examination of the witnesses whose statements are relied, officers of Directorate of Revenue Intelligence who conduc

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