WP No. 8850 of 2026 __________ Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ WP No. 8850 of 2026 and WMP Nos.9531 and 9535 of 2026 Shri.Satish Subramaniam Proprietor of M/s. TMK Traders, No.65, W-29, Ranger Officer Road, Kambam, Theni, Tamil Nadu -625 516 ..Petitioner Vs 1. The Additional Commissioner of Customs (Group-1) Chennai Import Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001. 2. The Deputy Commissioner of Customs (Group-1), Chennai Import Commissionerate, Customs House, No.60 Rajaji Salai, Chennai-600 001. ..Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the Respondents to forthwith implement the Order in-Appeal No.060/2026 dated 14.01.2026 passed by the Commissioner of Customs (Appeals-II) Chennai. For Petitioner : Mr. Hari Radhakrishnan For Respondents: Mr.M.Santhanaraman Standing Counsel https://www.mhc.tn.gov.in/judis WP No. 8850 of 2026 __________ Page2 of 5 ORDER This writ petition has been filed for a direction to respondents to forthwith implement Order in-Appeal No.060/2026 dated 14.01.2026 passed by Commissioner of Customs (Appeals-II) Chennai. 2. At the outset, it was submitted by learned counsel for petitioner that so far no appeal has been filed and thus there is no reason why the above order in appeal has not been implemented, to which learned Standing Counsel for respondents would submit that they propose to file an appeal. 3. In the circumstances, this Court is inclined to dispose of writ petition with the following directions: i) Respondents shall implement order in appeal dated 14.01.2026, within a period of six weeks from today. ii) If in the meanwhile, any appeal is preferred, the same will be intimated to petitioner forthwith and petitioner shall be entitled to work out his remedy in the manner known to law. https://www.mhc.tn.gov.in/judis WP No. 8850 of 2026 __________ Page3 of 5 4. Accordingly, this writ petition stands disposed of. There will be no order as to costs. No costs. Consequently, connected miscellaneous petitions are closed. 23-03-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No MRN To 1. The Additional Commissioner of Customs (Group-1) Chennai Import Commissionerate, Customs House, No.60, Rajaji Salai, Chennai-600 001. 2. The Deputy Commissioner of Customs (Group-I), Chennai Import Commissionerate, Customs House, No.60 Rajaji Salai, Chennai-600 001 https://www.mhc.tn.gov.in/judis WP No. 8850 of 2026 __________ Page4 of 5 MOHAMMED SHAFFIQ, J. MRN WP No.8850 of 2026 23-03-2026 https://www.mhc.tn.gov.in/judis WP No. 8850 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis