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2025 Supreme(Online)(Mad) 60424

IN THE HIGH COURT OF JUDICATURE AT MADRAS
N. ANAND VENKATESH, J
M/s.HZSH Textiles LLP – Appellant
Versus
The Principal Commissioner of Customs (Chennai-III) – Respondent


Advocates:
For the Appellants/Petitioners: Mr.A.K.Jayaraj
For the Respondents: Ms.Pooja Jain Standing Counsel

Table of Content
1. petitioner's claim seeks to re-export goods based on potential misclassification. (Para 1 , 2 , 3 , 4 , 5)
2. case references support re-export policies under customs laws. (Para 6)
3. legal framework guiding confiscation and assessment of penalties is clarified. (Para 7)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 09.10.2025 CORAM THE HONOURABLE Mr.JUSTICE N. ANAND VENKATESH W.P.No.38416 of 2025 AND W.M.P.No.42949 of 2025 M/s.HZSH Textiles LLP Rep. by its Partner Mr.Fahed Mohd Hanif Sandi

2nd Floor, 215, Milan Mall Milan Subway Road, Santacruz West Mumbai 400 054 .. Petitioner Vs.

1.The Principal Commissioner of Customs (Chennai-III)

Preventive Commissionerate Custom House, No.60, Rajaji Salai Chennai - 600 001

2.The Additional Director General Directorate of Revenue Intelligence

7th Floor, Drum Shaped Building I.P.Bhawan, I.P.Estate New Delhi - 110 002 .. Respondents Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of mandamus directing the respondents herein to permit the petitioner to re-export the goods viz., 23516 kgs. of cotton knitted fabrics (stocklot) imported vide Bill of Entry No.7664102, dated 07.01.2025

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