O R D E R

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., 14788.80 kilograms (667 Rolls) of Cotton Knitted Fabric Yarn of Different Colours vide Bill of Entry No.7731634, dated 11.01.2025 and Bill of Lading No.A56EX32963.

2. The case of the petitioner is that they imported Cotton Knitted Fabric Yarn of Different Colours. These goods were shipped from M/s.Hangzhou Colorful Hometextile Co. Ltd., China through invoice dated 16.12.2024 and filed warehousing Bill of Entry dated 11.01.2025 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 27.03.2025 stating that all the goods were found to be misclassified on the basis of CRCL test report and it is fu