WP No. 43 of 2023 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HON'BLE MR.JUSTICE HEMANT CHANDANGOUDAR WP No. 43 of 2023 and WMP No.36 of 2023 Ramakanta Mishra ..Petitioner(s) Vs The Commissioner of Customs Chennai II Commissionerate Custom House No. 60, Rajaji Salai Chennai 600 001 ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India seeking a writ of certiorari to call for the records pertaining to the impugned order in original No.100136 dated 24.11.2022 issued in F.No.CAU/GR.1/44/2022- CAU- II by the Respondent and quash the same. For Petitioner(s): Mr.Hari Radhakrishnan For Respondent(s): Mr.Sai Srujan Tayi ORDER 1. The petitioner, who is the Director of M/s. Pellagic Food Ingredients Pvt. Ltd., challenges the order dated 24.11.2022 passed under Section 28(9) of the Customs Act, 1962, whereby a penalty of Rs.60,00,000/- under Section 112(a) and a further penalty of Rs.20,00,000/- under Section 114AA of the Customs Act have been imposed on the petitioner. https://www.mhc.tn.gov.in/judis WP No. 43 of 2023 __________ Page2 of 3 2. The impugned order, insofar as it relates to the classification of the imported goods under Customs Tariff Heading 0806 20 10 and the consequential demand, has already been set aside by this Court by a separate order of even date passed in W.P.No.39 of 2023. In view of the said order, the consequential penalties imposed upon the petitioner under Sections 112(a) and 114AA of the Customs Act also cannot survive. 3. Accordingly, this Writ Petition is allowed and the impugned order dated 24.11.2022, insofar as it imposes penalties upon the petitioner under Sections 112(a) and 114AA of the Customs Act, is set aside. Consequently, the connected miscellaneous petition is closed. There shall be no order as to costs. 09-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No pa pssk To The Commissioner of Customs Chennai II Commissionerate Custom House No. 60, Rajaji Salai Chennai 600 001 https://www.mhc.tn.gov.in/judis WP No. 43 of 2023 __________ Page3 of 3 HEMANT CHANDANGOUDAR, J. ssk WP No. 43 of 2023 09-07-2026 https://www.mhc.tn.gov.in/judis