WP No. 20167 of 2026 ________ IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-05-2026 CORAM THE HON'BLE Mr. JUSTICE G. R. SWAMINATHAN WP No. 20167 of 2026 AND WMP No.21589 & 21590 of 2026 M/s.Mundhra Exim Private Limited Rep. by its Managing Director Mr.Ashish Mundhra N83, NSC Bose Road, Park Town, Chennai- 600 001. ..Petitioner(s) Vs 1. The Central Board of Indirect Taxes and Customs Represented by its Joint Director Directorate of Revenue Intelligence, North Block, Central Secretariat, New Delhi-110001. 2. The Commissioner of Customs Office of the Commissioner of Customs Customs House, New Harbour Estate, Tuticorin- 628 004. 3. The Additional Director General Directorate of Revenue Intelligence, Indore Zonal Unit, 1st Floor, BSNL Exchange Building, Transport Nagar, Indore, Madhya Pradesh- 452 001. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the entire records relating to the https://www.mhc.tn.gov.in/judis WP No. 20167 of 2026 ________ impugned ORDER - IN- ORIGINAL TUT-CUSTM -PRV- COM- 10/ 2026 in C.No.VIII/ 10/ 18/ 2025-ADJN dated 08.04.2026 and quash the same, passed by the 2nd respondent. For Petitioner(s): Mr.R.Gopinath For Respondent(s): Mr.G.Meganathan Junior Standing Counsel and Mr.S.Gurumoorthy Senior Standing Counsel ORDER The order impugned in the writ petition is appealable before the Tribunal and the petitioner is also having requisite time. Since factual aspects are involved, I relegate the petitioner to go before the appellate forum. 2.With the aforesaid liberty to the petitioner, the writ petition stands dismissed. No costs. Connected W.M.Ps are closed. 21-05-2026 Index: Yes/No Neutral Citation: Yes/No gya https://www.mhc.tn.gov.in/judis WP No. 20167 of 2026 ________ To 1. The Central Board of Indirect Taxes and Customs Represented by its Joint Director Directorate of Revenue Intelligence, North Block, Central Secretariat, New Delhi-110001. 2. The Commissioner of Customs Office of the Commissioner of Customs Customs House, New Harbour Estate, Tuticorin- 628 004. 3. The Additional Director General Directorate of Revenue Intelligence, Indore Zonal Unit, 1st Floor, BSNL Exchange Building, Transport Nagar, Indore, Madhya Pradesh- 452 001. https://www.mhc.tn.gov.in/judis WP No. 20167 of 2026 ________ G.R.SWAMINATHAN, J. gya WP No. 20167 of 2026 21-05-2026 https://www.mhc.tn.gov.in/judis