IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO WP.No.27343 of 2025 Dt.10.04.2026 Between:

M/s SPICE JET LIMITED and four others ….Petitioners and The Additional Commissioner of Customs and two others. …Respondents O R D E R: (Per the Hon’ble Sri Justice Suddala Chalapathi Rao

1. The instant Writ Petition has been filed challenging the Order in Original No.184/2022/ADJN-CUS-ADC, dt.13.03.2023 on the file of the Addl. Commissioner Customs, GST LB Stadium i.e., the 1st respondent herein as confirmed by the common Order-in-Appeal No.HYD-CUS-000-APP1-227-228-23-24, dt.27.03.2024, on the file of the 2^nd respondent (Appeals-1), and the consequential common Final Order No.A/30015-30024/2025, dt.20.01.2025 passed by the 3rd respondent - Customs Excise and Excise Service Tax Appellate Tribunal, Southern Region Bench in Customs Appeals No.30748-30757 of 2024 by calling for the records and consequently set aside the original order No. 184/2022/ADJN-CUS-ADC, dt.13.03.2023 passed by the 1st respondent as arbitrary contrary to the provisions of customs Act

1962 and consequent set aside the same.

2. The