Vs. 1. The Assistant/Deputy Commissioner, of Customs, Group-2, Chennai -II, Commissionerate, Customs House, 60, Rajaji Salai, Chennai- 600 001. 2. The Additional Commissioner of Customs, Group-2, Chennai -II, Commissionerate, Customs House, 60, Rajaji Salai, Chennai- 600 001. 3. The Commissioner of Customs, Chennai -II, Commissionerate, Customs House, 60, Rajaji Salai, Chennai- 600 001. 4. The Chief Commissioner of Customs, Customs House, 60, Rajaji Salai, Chennai- 600 001. ...Respondents Writ Petition, filed under Article 226 of the Constitution of India, for issuance of Writ of Mandamus, directing the respondents, more particularly, the first respondent to issue a speaking order, in terms of Section 17 (5) of the Customs Act, 1962, in respect of non-extension of benefit of the notification no.46 of 2011-cus, dated 01.06.2011, as amended at Sl. No.459 in respect of Bills of Entry Nos. 2564263, dated 23.07.2017 and 2756940, dated 07.08.2017. For Petitioner : Mr.S. Krishnanandh For Respondents : Mr.V. Sundareswaran Senior Panel Counsel