APHC010616612025 IN THE HIGH COURT OF ANDHRA PRADESH (Special Original Jurisdiction) THURSDAY, THE 24 THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 31844 OF 2025 Between: 1. RAYAPUDI RAJASEKHAR, S/o. Lakshmi Narasimha Rao, Aged about 53 years, Occ Managing Partner M/s Rayapudi Lakshmi Narasimha Bullion D.No. 13/50, Addala Bazaar, Jaggaiahpeta NTR District, A. P. 2. Vemula Venkata Rama Krishna,, S/o. Venkata Balarama Aged about44 years, Occ-Clerk D.No. 112 Jaggaiahpeta, NTR District, A.P. 3. Nomula Pavan Kumar,, S/o. N. Gurunadham Aged about32 years, Occ Clerk D.No. 3-184, Ramalayam Bazaar, Jaggaiahpeta, NTR District, A.P. 521175 1. THE CUSTOMS EXCISE AND SERVICES TAX APPELLATE TRIBUNAL, Khairatabad, Hyderabad, Telangana.,500004. 2. The Commissioner of Central Tax andCustoms Appeals, Ring Road, Opp to Hero Honda Show Room, Guntur District, A.P., 522007. IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY, THE 24th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA PETITION NO: 31844 OF 2025 1. RAYAPUDI RAJASEKHAR, S/o. Lakshmi Narasimha Rao, Aged about 53 years, Occ Managing Partner M/s Rayapudi Lakshmi Narasimha Bullion D.No. 13/50, Addala Bazaar, Jaggaiahpeta NTR District, A. P.-521175 ta Rama Krishna,, S/o. Venkata Balarama Aged about44 Clerk D.No. 112-93, Akashpuri Vari Street, Krishna Gudi Jaggaiahpeta, NTR District, A.P. -521175 3. Nomula Pavan Kumar,, S/o. N. Gurunadham Aged about32 years, Occ alayam Bazaar, Jaggaiahpeta, NTR District, A.P. ...Petitioners AND 1. THE CUSTOMS EXCISE AND SERVICES TAX APPELLATE TRIBUNAL, Khairatabad, Hyderabad, Telangana.,500004. 2. The Commissioner of Central Tax andCustoms Appeals, Ring Road, Opp to onda Show Room, Guntur District, A.P., 522007. IN THE HIGH COURT OF ANDHRA PRADESH THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA 1. RAYAPUDI RAJASEKHAR, S/o. Lakshmi Narasimha Rao, Aged about 53 years, Occ Managing Partner M/s Rayapudi Lakshmi Narasimha Bullion 521175 ta Rama Krishna,, S/o. Venkata Balarama Aged about44 93, Akashpuri Vari Street, Krishna Gudi 3. Nomula Pavan Kumar,, S/o. N. Gurunadham Aged about32 years, Occ- alayam Bazaar, Jaggaiahpeta, NTR District, A.P.- ...Petitioners 1. THE CUSTOMS EXCISE AND SERVICES TAX APPELLATE TRIBUNAL, 2. The Commissioner of Central Tax andCustoms Appeals, Ring Road, Opp to 3. TheCommissioner of Customs Preventive, 57-17-03, c-14, 2nd Floor, Industrial Estate, Autonagar Stalin Corporate Building, Vijayawada, NTR District-52000 4. The Additional Commissioner of Customs Preventive, 57-17-03, c-14, 2nd Floor, Industrial Estate, Autonagar Stalin Corporate Building, Vijayawada, NTR District-520007 5. The Addl Director general, Directorate of Revenue Intelligence Hyderabad Zonal Unit,H.No.10-02-289/57/1 and57/2, Suryavanshi Residency, Third Cross Road, Shanti Nagar Colony, Masab Tank, Hyderabad, Telangana., 500028. 6. The Deputy Director, Directorate of Revenue Intelligence Regional Office, M.G. Road Vijayawada, NTR District, A.P. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue a Writ, Order or direction more particularly one in the nature of WRIT OF MANDAMUS to declare the action of the Respondent No. 6 in not returning the surety/security amount of Rs. 11,30,000/- along with interest to the petitioner No.1 in view of the order final order A/30259- 30261/2024 dated 08.04.2024 in 30203/2023, 30204/2023 and 30207/2023 passed by the Respondent No.1 as arbitrary, irregular, illegal and unconstitutional and consequently direct the respondent No. 6 to payback the surety amount of Rs. 11,30,000/- along with interest to the petitioner No.1 forthwith and pass Counsel for the Petitioners: K V ADITYA CHOWDARY Counsel for the Respondents: SANTHI CHANDRA (Sr. Standing Counsel for CBIC) Counsel for the Respondents:GP FOR REVENUE Counsel for the Respondents: THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 31844 OF 2025 ORDER: (Per Hon’ble Sri Justice Battu Devanand) Smt. Santhi Chandra, learned Standing Counsel for respondent Nos.3 and 4, on instructions, would submit that in compliance of the order dated 06.1.2026 passed by this Court, the Superintendent of Customs (Preventive), Customs Preventive Commissionerate, Vijayawada, filed a petition under Section 360 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), praying the Court to permit the complainant to withdraw the complaint in C.C.No.14 of 2024 and accordingly, the Special Judge for Economic Offences - cum - IV Additional District & Sessions Judge, Visakhapatnam, permitted the complainant to withdraw the prosecution against the accused by its judgment dated 13.02.2026. 2. Learned standing counsel has placed a copy of the said judgment before this Court and it is placed on record. 3. Learned counsel for the petitioner would submit that an amount of Rs.11,30,000/- along with interest was refunded to the petitioner. 4. Having considered the above factual position, in our considered view no further adjudication is required in the present writ petition, as relief sought by the petitioner is already complied with. 5. Accordingly, this Writ Petition is closed. There shall be no order as to costs. As a sequel, all pending miscellaneous applications, if any, shall stand closed. ____________________ BATTU DEVANAND, J _______________________ TUHIN KUMAR GEDELA, J Dated:24.09.2026 TJN 52 THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 31844 OF 2025 Dated: 24.9.2026 TJN HIGH COURT OF ANDHRA PRADESH : AT AMARAVATI WRIT PETITION NO: 31844 OF 2025 PROCEEDING SHEET SL. NO. DATE ORDER OFFICE NOTE 24.9.2026 DEV, J & GTK, J The Writ Petition is closed. (Vide Separate Order) _______ DEV, J _______ GTK, J TJN