IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 26.11.2025 CORAM THE HONOURABLE Mr.JUSTICE N. ANAND VENKATESH AND W.M.P.No.51232 of 2025 M/s.Jai Enterprises Rep. by its Proprietor Mr.Jeevan Kumar TS No.84/2A, 2^nd Portion Ammal Eari Road, 6^th Street Dadagapatti, Salem 636 006 Tamil Nadu .. Petitioner Vs.

1. The Principal Commissioner Of Customs (Chennai-III), (Preventive)

Custom House, No.60, Rajaji Salai, Chennai - 600 001.

2.The Intelligence Officer DRI (Hqrs.)

Directorate Of Revenue Intelligence

7^th 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 Commissoner Of Customs (NDR-FTWZ)

O/o.The Principal Commissioner Of Customs, Preventive Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001.

.. Respondents Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of mandamus directing the respondents herein to permit the petitioner to re-export the goods viz., 218630 SQM., of textile fabrics coated with plastics imported vide Bill of Entry No.7806720, dated 15.01.2025 and Bill of Lading No.027E788402.

For Petitioner : Mr.A.K.Jayaraj For RR1 and 4 : Mr.B.Sivaraman Junior Panel Counsel

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., 218630 SQM., of textile fabrics coated with plastics imported vide Bill of Entry No.7806720, dated 15.01.2025 and Bill of Lading No.027E788402.

2. The case of the petitioner is that they imported textile fabrics coated with plastics from Hong Kong. These goods were shipped from M/s.Hill F Limited, Hong Kong, through invoice dated 20.12.2024 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 26.05.2025 stating that all the goods were found to be misclassified 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, 1962.

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 placed reliance upon the judgment of the Hon'ble Apex Court in the case of Siemens Ltd.Vs. Collector of