W.A.Nos. 519 & 520 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.01.2026 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR W.A.Nos. 519 & 520 of 2018 and C.M.P.Nos. 4860, 17513 & 17516 of 2018 1.The Additional Director General Directorate General of Revenue Intelligence 27, GN Chetty Road, Chennai – 600 017. 2.The Senior Intelligence Officer, Directorate General of Revenue Intelligence 27, GN Chetty Road, T.Nagar, Chennai – 600 017. .. Appellants vs 1.M/s.Isha Exim P-586 Block N, New Alipore, Kolkata – 700 053 Rep. By proprietor, Shri Prabal Kumar Kundu. 2.The Commissioner of Customs, Chennai – II, Commissionerate, Customs House, No.60, Rajaji Salai, Chennai – 600 001. 3.The Deputy Commissioner of Customs, 1/4 https://www.mhc.tn.gov.in/judis W.A.Nos. 519 & 520 of 2018 Group – I, Customs House, No.60, Rajaji Salai, Chennai – 600 001. .. Respondents Prayer in W.A.No. 519 of 2018: Appeal filed under Clause 15 of Letters Patent Act against the order dated 18.01.2018 made in W.P.No.1114 of 2018. Prayer in W.A.No. 520 of 2018: Appeal filed under Clause 15 of Letters Patent Act against the order dated 18.01.2018 made in W.P.No.765 of 2018. For Appellant : Mrs.M.Sheela Senior Standing Counsel (in both appeals) For Respondents : Mr.Shravan Kochar for Mr.B.Satishsundar for R1 No appearance for R2, R3 (in both appeals) COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Both Mrs.M.Sheela and Mr.Shravan Kochar, learned counsel, state that nothing survives in this matter as the goods have been assessed and released, recording which, writ appeals and connected miscellaneous petitions are dismissed. No costs. [A.S.M, J.] [M.S.K, J.] 09.01.2026 Index:Yes/No Neutral Citation:Yes/No ssm 2/4 https://www.mhc.tn.gov.in/judis W.A.Nos. 519 & 520 of 2018 To 1.The Commissioner of Customs, Chennai – II, Commissionerate, Customs House, No.60, Rajaji Salai, Chennai – 600 001. 2.The Deputy Commissioner of Customs, Group – I, Customs House, No.60, Rajaji Salai, Chennai – 600 001. 3.The Additional Director General Directorate General of Revenue Intelligence 27, GN Chetty Road, Chennai – 600 017. 4.The Senior Intelligence Officer, Directorate General of Revenue Intelligence 27, GN Chetty Road, T.Nagar, Chennai – 600 017. 3/4 https://www.mhc.tn.gov.in/judis W.A.Nos. 519 & 520 of 2018 DR. ANITA SUMANTH,J. and MUMMINENI SUDHEER KUMAR,J. ssm to W.A.Nos. 519 & 520 of 2018 09.01.2026 4/4 https://www.mhc.tn.gov.in/judis