WP No. 6077 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18-02-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE WP No. 6077 of 2026 AND WMP Nos. 6574 & 6577 OF 2026 M/s Shreeji Enterprise Rep. by its prop. Shri Jayesh Jivrajbhai Gangani Petitioner(s) Vs The Commissioner of Customs (Chennai II) O/o The commissioner of customs, Chennai II Import commissionerate, Customs House, no 60 Rajaji Salai, Chennai 600 001 Respondent(s) PRAYER Call for the records of the proceedings of the Show Cause Notice No 53 of 2025 dated 14.4.2025 vide F. No CUS / APR /SCN / 576 / 2025 -GR - I issued by the commissioner of Customs (Chennai Ii), quash the same. For Petitioner(s): Ms.K.Madhu For Respondent(s): Mr.T.Nalinidhar,JSC ORDER This writ petition has been filed, challenging the impugned show cause notice dated 14.04.2025 issued by the respondent as per the provisions of the Customs Act. https://www.mhc.tn.gov.in/judis WP No. 6077 of 2026 2..Learned counsel for the petitioner, on instructions would submit that the petitioner has sent a reply to the impugned show cause notice dated 14.04.2025 to the respondent within a period of 30 days from the date of receipt of the impugned show cause notice. 3.Admittedly, the petitioner has already sent a reply to the impugned show cause notice. Having sent a reply within a period of 30 days from the date of receipt of the impugned show cause notice, the question of filing this writ petition, at this belated stage in the year 2026, does not arise. The impugned show cause notice is dated 14.04.2025 and the petitioner had also sent a reply to the same within a period of 30 days from the date of receipt of the said show cause notice. 4.For the foregoing reasons, this Court is not inclined to interfere with the impugned show cause notice. However, necessarily, the respondent will have to consider the reply sent by the petitioner to the impugned show cause notice, on merits and in accordance with law and only thereafter, pass a final order. 5.With the above direction, this writ petition is disposed of. Consequently, connected WMPs are closed. No costs. 18-02-2026 vga https://www.mhc.tn.gov.in/judis WP No. 6077 of 2026 To The Commissioner of Customs (Chennai II) O/o The commissioner of customs, Chennai II Import commissioneate, Customs House, no 60 Rajaji Salai, Chennai 600 001 https://www.mhc.tn.gov.in/judis WP No. 6077 of 2026 ABDUL QUDDHOSE J. vga WP No. 6077 of 2026 AND WMP NO. 6574 OF 2026,WMP NO. 6577 OF 2026 18-02-2026 https://www.mhc.tn.gov.in/judis