IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28-11-2025 CORAM THE HONOURABLE MR JUSTICE N. ANAND VENKATESH and WMP No. 51554 of 2025 M/s Yegovah Enterprises Rep., By Its Proprietor Mr.Grista, No.11/4, M Pettai Main Road, Royapuram, Chennai 600 013.

Petitioner(s)

Vs

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

2.The Intelligence Officer (CI), Directorate Of Revenue Intelligence, 7th Floor, Drum Shaped Building, I.P. Bhawan, I.P. Estate, New Delhi 110 002.

3.The Special Officer, FTWZ M/s.NDR Infrastructure Private Limited, Nandiambakkam, Ponneri Taluk, Chennai 600 120.

4.The Additional Commissioner Of Customs (NDR-FTWZ), O/o The Principal Commissioner Of Customs, Preventive Commissionerate, Custom House, No.60, Rajaji Salai, Chennai 600 001. .

.. Respondents PRAYER Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Mandamus directing the Respondents herein to Permit the petitioner to Re-Export the goods viz., 275300 SQM., of Textile Fabrics Coated with Polymer Based Material imported vide Bill of Entry No.7796523, dated

15.01.2025, and Sea Way Bill No.COAU7256152250.

For Petitioner(s): A.K. Jayaraj For Respondent(s): Mr.Rajendran Raghavan Senior Panel Counsel for R1 and R4

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., 275300 SQM., of Textile Fabrics Coated with Polymer Based Material imported vide Bill of Entry No.7796523, dated 15.01.2025, and Sea Way Bill No.COAU7256152250, in terms of various judicial pronouncements rendered by various High Courts.

2. The case of the petitioner is that they imported Textile Fabrics Coated with Polymer Based Material. These goods were shipped from M/s.Jiaxing Kingway Trading Company Limited, China, through invoice dated 25.12.2024 and filed warehousing bill of entry dated 15.01.2025 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 59039090 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 07.04.2025 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 26.09.2025 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 hand, at best, the goods may fall under Section 111(m) of the Act and that even in such an event, Section 125 gives an option to pay the fine in lieu of confiscation, which will be decided after adjudication.

9. The learned counsel for the petitioner