IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA Writ Petition No.2797 of 2026 Dated 30.01.2026 Between:

Mrs.Amna Akbarhusain Baigam …Petitioner AND The Union of India rep by its Secretary to Ministry of Finance, Depart of Revenue, Government of India, North Block, Central Secretariat, New Delhi, Delhi – 110 001 and others.

…Respondents ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.S.M.Subhani, learned counsel for the petitioner and Mr.N.Bhujanga Rao, learned Deputy Solicitor General of India for respondent No.1 and Ms.M.Pravallika, learned counsel representing Mr.Dominic Fernandes, learned senior standing counsel for CBIC for respondent Nos.2 and 3.

2. The instant is the writ petition filed assailing the order dated 28.11.2025 passed by the Commissioner of Appeals in Appeal No.100/2025-Cus O-in-O No.22/2025 (RGIA)-Adjn.Cus JC dated 30.06.2025 DIN – 20251156DM000000C76F.

3. At the outset, this Bench is not inclined to entertain this writ petition for the simple reason that the impugned order is the one which is an appealable before the Customs, Excise and Service Tax Appellate