M/s.Sri Shri Ploymers Vs The Additional Commissioner of Customs

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for records, relating to the Show Cause Notice No.75/2025-26 dated 26.03.2026, DIN.20260373MX000000C321 , issued by the 1st Respondent, and quash the same as being illegal, arbitrary, without jurisdiction, and Contrary to the provisions of the Customs Act, 1962, particularly Section 17, Section 28 (4), and Section 128 thereof.

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https://www.mhc.tn.gov.in/judis

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WP No. 14447 of 2026

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For Petitioner(s): Mr.K.Suresh Kumar For Respondent(s): Mr.H.Siddarth, Junior Panel Counsel

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ORDER

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The present writ petition has been filed praying for a writ of Certiorari, to call for records, relating to the Show Cause Notice No.75/2025-26 dated 26.03.2026, DIN.20260373MX000000C321 , issued by the 1st Respondent, and quash the same as being illegal, arbitrary, without jurisdiction, and Contrary to the provisions of the Customs Act, 1962, particularly Section 17, Section 28 (4), and Section 128 thereof.

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The petitioner would submit that show cause notice was issued by importing conditions to notification No.18/2021- Customs (ADD) dated 27.03.2021 which is non-existent. He would thus submit that show cause notice is in excess of jurisdiction.

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After submitting for a brief while, the learned counsel for petitioner sought liberty of this Court to file a reply.

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Learned counsel for respondents would submit that if such reply is

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made by the petitioner, the same would be considered and appropriate orders would be passed.

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https://www.mhc.tn.gov.in/judis

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WP No. 14447 of 2026

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In view of the above, it is open to the petitioner to submit a reply to the

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respondents within a period of two weeks from the date of uploading web copy order without waiting for certified copy . If any such reply is filed by the petitioner within the stipulated time, the same shall be considered by the appropriate authority and orders shall be passed within a period of four weeks thereafter, after affording reasonable opportunity of hearing to the petitioner and other interested parties, if any, in accordance with law. It is open to the petitioner if aggrieved by the outcome of the adjudication proceedings to work out its remedy in the manner known to law.

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