M/s. Kutty Impex, vs The Commissioner of customs

W.P Nos. 24553, 24556 and 24558 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-06-2026 CORAM THE HON'BLE MR.JUSTICE HEMANT CHANDANGOUDAR WP No. 24553 of 2026 AND WP NO. 24556 OF 2026,WP NO. 24558 OF 2026 1. M/s. Kutty Impex, 43/82, T.T.K. Road, Alwarpet, Chennai-600 004 Rep. by its Proprietor, Mrs. Mekala Sadhasivam. ..Petitioner in W.P.No. 24553 of 2026 2. M/s. C.S. Enterprises New No.22, Old No.10, 2nd Floor, Aziz Mulk 4th Street, Thousand Lights, Chennai-600 006 Rep. by its Proprietor, Mrs. Josphine Mohanraj ..Petitioner in W.P.No. 24556 of 2026 3. M/s. Star Enterprises 330, Anna Salai Melvisharam, Ranipet, Vellore, 632 509, Represented by its Proprietor, Mr. Rasheeth, ..Petitioner in W.P.No. 24558 of 2026 Vs 1. The Commissioner of customs Chennai II, Import Commissionerate, Custom House, No. 60 Rajaji Salai, Chennai-600 001 __________ Page1 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 01/07/2026 02:21:53 pm ) W.P Nos. 24553, 24556 and 24558 of 2026 2. The Addl. Commissioner Of Customs (gr-5) Chennai II, Import Commissionerate, Custom House, No. 60 Rajaji Salai, Chennai-600001 3. The Dy. Commissioner Of Customs, (gr-5) Custom House, No. 60 Rajaji Salai, Chenn