IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.10.2025 CORAM THE HONOURABLE MR.JUSTICE N.ANAND VENKATESH Writ Petition No.37646 of 2025 and W.M.P.No.42129 of 2025 M/s.Changing Seasons, represented by its Proprietor Mr.Huzaifa Mirza, Good Shepherd Church 223, Plot No.22, Dharavi Main Road, Mumbai - 400 017. .... 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 seeking issuance of a Writ of Mandamus directing the respondents herein to permit the petitioner to re-export the goods viz., 808 Bales of Textile Fabric coated with Plastics imported vide Bill of Entry No.7736239, dated 11.01.2025 and Bill of Lading No.031E614747.

For Petitioner : Mr.A.K.Jayaraj For Respondents : Mr.S.Gurumoorthy Senior Panel Counsel *****

ORDER

This writ petition has been filed seeking iss