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IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.ANAND VENKATESH, J
M/s.Urban Essentials India Private Limited, rep.by its Director Shri Ketan Munoth – Appellant
Versus
The Commissioner of Customs (Imports), No.60, Rajaji Salai, Chennai-1 – Respondent
| Table of Content |
|---|
| 1. writ petition challenging customs proceedings. (Para 1 , 2) |
| 2. petitioner's facts related to sanitary napkins import. (Para 3) |
| 3. respondents' arguments on custom law compliance. (Para 4) |
| 4. court's consideration of petitioner’s claims. (Para 5 , 6) |
| 5. court's reasoning following precedent order. (Para 7 , 8) |
| 6. court ruling on jurisdiction & order validity. (Para 9 , 18) |
| 7. clarification regarding bis certification applicability. (Para 10 , 12) |
| 8. conclusion of petition dismissal. (Para 19) |
ORDER
This writ petition has been filed challenging the proceedings of the first respondent dated 22.8.2025 and for a consequential direction to the respondents to release the goods under Bill of Entry dated 05.6.2025, which was earlier filed as Bills of Entry dated 29.3.2025 and dated 31.3.2025 declared as sanitary napkins on assessment and grant detention demurrage waiver certificate.
2. Heard both.
3. The case of the petitioner is as follows :
(i) The petitioner company is registered under the Micro, Small and Medium Enterprise Development Act, 2006 (for short, the MSMED Act). The petitioner company is an importer of essential products like sanitary napkins and other feminine hygien
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