Conditional re-export of seized goods allowed upon providing a bond and bank guarantee.

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.11.2025 CORAM THE HONOURABLE MR.JUSTICE N.ANAND VENKATESH M/s.Krishna Fashion Studio, represented by its Mr.Vikram Yadav (Proprietor), B1 A-703, S.N.301-1021 Subhash Nagar, Village Road, Bhandup West Mumbai, Mumbai City, Maharashtra. .... Petitioner Vs.

1.The Principal Commissioner of Customs (Chennai-III), Preventive Commissionerate, Custom House, No.60, Rajaji Salai, Chennai - 600 001.

2.The Senior Intelligence Officer, Directorate of Revenue Intelligence (HQ), 7th Floor, Drum Shaped Building, I.P.Bhawan, I.P.Estate, New Delhi. .... 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 provisionally viz., 27866 KGS (1338 Bales) of “Cotton Knitted Fabric Yarn of Different Colours” goods by Bill of Entry No.7751991 dated 13.01.2025 and seized vide Seizure Memo bearing No.F.No.DRI/CI/ENQ/133/2025-CI-O/o DG-DRI-

HQ-DELHI/1949 dated 16.06.2025.

For Petitioner : Mr.V.R.Appaswamee For Respondents : Mr.T.Nalinidhar, Standing Counsel [R1]

Mr.S.T.Bharath Gowtham Senior Standing Counsel [R2]

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ORDER

This writ petition has been filed seeking issuance of a Writ of Mandamus directing the respondents herein to permit the petitioner to re- export the goods viz., 27866 KGS (1338 Bales) of “Cotton Knitted Fabric Yarn of Different Colours” goods by Bill of Entry No.7751991 dated 13.01.2025 and seized vide Seizure Memo bearing No.F.No.DRI/CI/ENQ/133/2025-CI-O/o DG-DRI-HQ-DELHI/1949 dated

16.06.2025.

2. The case of the petitioner is that they imported Cotton Knitted Fabric from China. These goods were shipped from M/s.Grand Bright Asia HK Limited, China, through invoice dated 22.12.2024 and filed warehousing bill of entry dated 13.01.2025 for SEZ import Z-type and claimed for clearance of the goods.

3. The investigation authorities informed the petitioner that investigation is being done and later, it was found that the goods declared under CTH 60062300 and the same has been classified under different CTH. Thereafter, the petitioner was informed that the samples were taken and it has been sent to CRCL, New Delhi, for testing and thereafter, the goods have been detained. The goods were seized under seizure memo dated 16.06.2025 stating that all the goods were found to be mis-classified on the basis of CRCL test report and it is further stated that the CTH ascertained that the goods have been misclassified and different CTH have been ascertained on the basis of the CRCL test report.

4. The petitioner was thereafter issued with summons for appearance before the investigating officer at New Delhi. The petitioner also attended the enquiry. The intelligence officer of DRI, informed that since the goods imported was found to be misclassified, the goods are liable for confiscation under the provisions of the Customs Act.

5. The grievance of the petitioner is that there is long delay in the release of the goods and therefore, the petitioner is seeking for re-export of the goods. However, no decision has been taken till date and it is under these circumstances, the present writ petition came to be filed before this Court.

6. The issue involved in the present writ petition has already been dealt with by this Court in W.P.No.33723 of 2025 dated 19.11.2025 and the relevant portions are extracted hereunder:

"7. Section 110 of the Act deals with seizure of goods.

Section 111 deals with confiscation of improperly imported goods.

8. The learned counsel for the petitioner submitted that in the case in han