M/S.Sri Shri Ploymers v. The Additional Commissioner of Customs

ORDER The present writ petition has been filed praying for a writ of Certiorari, to call for records, relating to the Show Cause Notice No.75/2025-26 dated

26.03.2026, DIN.20260373MX000000C321 , issued by the 1st Respondent, and quash the same as being illegal, arbitrary, without jurisdiction, and Contrary to the provisions of the Customs Act, 1962, particularly Section 17, Section 28

(4), and Section 128 thereof.

¶2The petitioner would submit that show cause notice was issued by importing conditions to notification No.18/2021-Customs (ADD) dated

27.03.2021 which is non-existent. He would thus submit that show cause notice is in excess of jurisdiction.

¶3After submitting for a brief while, the learned counsel for petitioner sought liberty of this Court to file a reply.

¶4Learned counsel for respondents would submit that if such reply is made by the petitioner, the same would be considered and appropriate orders would be passed. Page3 of 5

¶5In view of the above, it is open to the petitioner to submit a reply to the respondents within a period of two weeks from the date of uploading web copy order without waiting for certified copy. If any such reply is filed by the petitioner within the stipulated time, the same shall be considered by the appropriate authority and orders shall be passed within a period of four weeks thereafter, after affording reasonable opportunity of hearing to the petitioner and other interested parties, if any, in accordance with law. It is open to the petitioner if aggrieved by the outcome of the adjudication proceedings to work out its remedy in the manner known to law.

¶6The writ petition stands disposed of with the above directions. . There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed. 16-04-2026 Index: Yes/No Speaking/Non-speaking order jv Page4 of 5 To

¶1The Additional Commissioner of Customs Office of the Commissioner of Customs Chennai -II (Imports) Custom House, No.60 Rajaji Salai, Chennai-600 001.

¶2The Commissioner of customs Chennai -II (Imports) Custom House, No.60 Rajaji Salai, Chennai-600 001. WPoNo.o14447oofo2026 MOHAMMEDoSHAFFIQ,oJ. jv WPoNo.o14447oofo2026 16-04-2026 Page5oofo5

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-04-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP Nos.15655 and 15657 of 2026 M/s.Sri Shri Ploymers Rep by its Proprietor SF No.112/1 Periya Negamam, Pollachi, Coimbatore, Tamilnadu-642 120. ..Petitioner(s) Vs 1. The Additional Commissioner of Customs Office of the Commissioner of Customs Chennai -II (Imports) Custom House, No.60 Rajaji Salai, Chennai-600 001. 2. The Commissioner of customs Chennai -II (Imports) Custom House, No.60 Rajaji Salai, Chennai-600 001. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for records, relating to the Show Cause Notice No.75/2025-26 dated 26.03.2026, DIN.20260373MX000000C321 , issued by the 1st Respondent, and quash the same as being illegal, arbitrary, without jurisdiction, and Contrary to the provisions of the Customs Act, 1962, particularly Section 17, Section 28 (4), and Section 128 thereof. Page2 of 5 For Petitioner(s): Mr.K.Suresh Kumar For Respondent(s): Mr.H.Siddarth, Junior Panel Counsel