Date of reserved for orders : Date of pronouncement :17.07.2026 Date of uploading : 22.07.2026 APHC010345982026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3602] FRIDAY, THE 17th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SMT JUSTICE SUNITHA GANDHAM WRIT PETITION NO: 18597/2026 Between: 1. PRANATHI TRADERS, FLAT NO. 87, 4TH LANE, MAIN ROAD, AUTO NAGAR, TENALI - 522201,GUNTUR DISTRICT, A.P. REPRESENTED BY AUTHORISED SIGNATORY, BARMA MAHESH, AGED ABOUT 42 YEARS, ...PETITIONER AND 1. UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 2. THE CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNALCESTAT, 1ST FLOOR, HMWSSB BUILDING, REAR PORTION, KHAIRATABAD, 3 HYDERABAD- 500004 3. COMMISSIONER OF CENTRAL TAX AND CUSTOMSAPPEALS, DOOR NO. 3-30-15,RING ROAD, NEAR SUBHAM CONVENTION, GUNTUR- 522006 A.P. 4. COMMISSIONER OF CUSTOMS PREVENTIVE DOOR, NO.55-17-3, C-14,2ND FLOOR, STALIN CORPORATE ROAD, NO.2, INDUSTRIAL ESTATE, AUTONAGAR, NTR DISTRICT, A.P.- 2 520007, A.P. 5. ADDITIONAL COMMISSIONER OF CUSTOMS, KRISHNAPATNAM CUSTOM HOUSE, KAPS BUILDING, KRISHNAPATNAM PORT AREA, GOPALAPURAM, MUTHUKUR-524344, SPSR NELLORE DISTRICT, A.P. ...RESPONDENT(S): 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 to issue an appropriate Writ, Order or Direction, more particularly one in the nature of a Writ of Certiorari, calling for the records pertaining to the Final Order No. N30119/2025-CU(SM) , dated 15.04.2025, passed by the 2nd Respondent, confirming the Order-in-Appeal No. VJD-CUSTM-000- APP-082-2023-24, dated 27.03.2024, passed by the 3rd Respondent, and after examining the legality and validity thereof, be pleased to set aside the said orders as being arbitrary, illegal, contrary to law and violative of the principles of natural justice, and consequently grant such other or further reliefs as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case. IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further recovery proceedings of the 4th and 3rd respondents, pursuant to the impugned proceedings of the 2nd respondent and not to give effect to the order in original dated 22-08-2023 passed by the 5th respondent , pending disposal of the present appeal or pass Counsel for the Petitioner: 1. SATYANARAYANA T Counsel for the Respondent(S): 1. SATYANARAYANA T Counsel for the Respondent(S): 1. NIRANJAN T for R1 2. SMT.SANTHI CHANDRA for R3 to R5 The Court made the following: 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HON’BLE SMT JUSTICE SUNITHA GANDHAM WRIT PETITION No.18597 of 2026 ORDER: (Per Hon’ble Sri Justice Battu Devanand) Heard learned counsel for the petitioner. 2. Smt. Santhi Chandra, learned Standing Counsel for the Respondent Nos.3 to 5 has raised a preliminary objection about maintainability of this writ petition. 3. Admittedly, the petitioner has to file Central Excise Appeal against the impugned order. 4. At this stage, learned counsel for the petitioner sought permission of this Court to withdraw this writ petition with a liberty to file a Central Excise Appeal. 5. Considering the request of the learned counsel for the petitioner, this Writ Petition is dismissed as withdrawn. Liberty is granted to the petitioner to file a Central Excise Appeal against the impugned order. 6. Registry shall return all original documents filed by the learned counsel for the petitioner along with the writ petition. 4 7. There shall be no order as to costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed. _________________________ JUSTICE BATTU DEVANAND __________________________ JUSTICE SUNITHA GANDHAM Date: 17.07.2026 SA Whether the order is : Speaking 𝑌𝑒𝑠 /No / Reasoned Yes/No Reportable Yes/No / Non-Reportable 𝑌𝑒𝑠 /No 5 𝟓𝟏 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HON’BLE SMT JUSTICE SUNITHA GANDHAM WRIT PETITION NO.18597 of 2026 Date: 17.07.2026 SA