WP/31844/2025 of RAYAPUDI RAJASEKHAR Vs THE CUSTOMS EXCISE AND SERVICES TAX APPELLATE TRIBUNAL on 23 September 2026

APHC010616612025

IN THE

THURSDAY, T

THE HONOURA

THE HONOURABL

WRIT P

Between:

1. RAYAPUDI RAJASEKHA

years, Occ Managing Par

D.No. 13/50, Addala Bazaa

2. Vemula Venkata Rama

years, Occ-Clerk D.No.

Jaggaiahpeta, NTR District,

3. Nomula Pavan Kumar,,

Clerk D.No. 3-184, Rama

521175

1. THE CUSTOMS EXCIS

Khairatabad, Hyderabad, Te

2. The Commissioner of Ce

Hero Honda Show Room, G

HIGH COURT OF ANDHRA PRADESH

AT AMARAVATI

(Special Original Jurisdiction)

THE 24th DAY OF SEPTEMBER 2026

PRESENT

BLE SRI JUSTICE BATTU DEVANAND

LE SRI JUSTICE TUHIN KUMAR GEDE

PETITION NO: 31844 OF 2025

AR, S/o. Lakshmi Narasimha Rao, Age

rtner M/s Rayapudi Lakshmi Narasim

ar, Jaggaiahpeta NTR District, A. P.-521

Krishna,, S/o. Venkata Balarama Age

112-93, Akashpuri Vari Street, Kri

, A.P. -521175

S/o. N. Gurunadham Aged about32 y

alayam Bazaar, Jaggaiahpeta, NTR Di

...P

AND

E AND SERVICES TAX APPELLATE T

elangana.,500004.

entral Tax andCustoms Appeals, Ring Ro

Guntur District, A.P., 522007.

H

D

ELA

ed about 53

mha Bullion

ed about44

shna Gudi

years, Occ-

strict, A.P.-

Petitioners

TRIBUNAL,

oad, Opp to

3. TheCommissioner of Customs Preventive, 57-17-03, c-14, 2nd Floor, Industrial Estate, Autonagar Stalin Corporate Building, Vijayawada, NTR

District-52000

4. The Additional Commissioner of Customs Preventive, 57-17-03, c-14, 2nd Floor, Industrial Estate, Autonagar Stalin Corporate Building, Vijayawada, NTR District-520007

5. The Addl Director general, Directorate of Revenue Intelligence Hyderabad Zonal Unit,H.No.10-02-289/57/1 and57/2, Suryavanshi Residency, Third Cross Road, Shanti Nagar Colony, Masab Tank, Hyderabad, Telangana.,

500028.

6. The Deputy Director, Directorate of Revenue Intelligence Regional Office, M.G. Road Vijayawada, NTR District, A.P.

...Respondents

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue a Writ, Order or direction more particularly one in the nature of WRIT OF MANDAMUS to declare the action of the Respondent No. 6 in not returning the surety/security amount of Rs. 11,30,000/- along with interest to the petitioner No.1 in view of the order final order A/30259- 30261/2024 dated 08.04.2024 in 30203/2023, 30204/2023 and 30207/2023

passed by the Respondent No.1 as arbitrary, irregular, illegal and unconstitutional and consequently direct the respondent No. 6 to payback the surety amount of Rs. 11,30,000/- along with interest to the petitioner No.1

forthwith and pass

Counsel for the Petitioners: K V ADITYA CHOWDARY

Counsel for the Respondents: SANTHI CHANDRA (Sr. Standing Counsel for CBIC) Counsel for the Respondents:GP FOR REVENUE Counsel for the Respondents:

THE HONOURABLE SRI JUSTICE BATTU DEVANAND

THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA

ORDER: (Per Hon’ble Sri Justice Battu Devanand)

Smt. Santhi Chandra, learned Standing Counsel for respondent Nos.3

and 4, on instructions, would submit that in compliance of the order dated 06.1.2026 passed by this Court, the Superintendent of Customs (Preventive), Customs Preventive Commissionerate, Vijayawada, filed a petition under Section 360 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), praying the Court to permit the complainant to withdraw the complaint in

C.C.No.14 of 2024 and accordingly, the Special Judge for Economic Offences

- cum - IV Additional District & Sessions Judge, Visakhapatnam, permitted the complainant to withdraw the prosecution against the accused by its judgment dated 13.02.2026.

2.

Learned standing counsel has placed a copy of the said judgment before this Court and it is placed on record.

3.

Learned counsel for the petitioner would submit that an amount of Rs.11,30,000/- along with interest was refunded to the petitioner.

4.

Having considered the above factual position, in our considered view no further adjudication is required in the present writ petition, as relief sought by the petitioner is already complied with.

5.

Accordingly, this Writ Petition is closed. There shall be no order as to costs.

As a sequel, all pending miscellaneous applications, if any, shall stand closed.

____________________

BATTU DEVANAND, J

_______________________

TUHIN KUMAR GEDELA, J

Dated:24.09.2026

TJN

THE HONOURABLE SRI JUSTICE BATTU DEVANAND

THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA

WRIT PETITION NO: 31844 OF 2025

Dated: 24.9.2026

TJN

HIGH COURT OF ANDHRA PRADESH : AT AMARAVATI

WRIT PETITION NO: 31844 OF 2025

PROCEEDING SHEET

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