IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 20.11.2025 CORAM THE HONOURABLE Mr.JUSTICE N.ANAND VENKATESH M/s.Vaan Texs No.7, Shop No.2. Kandaswami Nagar Ondikuppam, Manavalan Nagar Thiruvallur District 602 002 Rep. by its Partner and Authorised Signatory Mr.Jaykumar Narayanchand Dudhani ... Petitioner Vs.

1.The Principal Commissioner of Customs (Preventive)

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

2.The Addl. Commissioner of Customs (SEZ-FTWZ)

Chennai III Preventive Commissionerate No.60, Rajaji Salai, Customs House, Chennai 600 001

3.The Additional Director General DRI Headquarters, Directorate of Revenue Intelligence Plot No.11-B, Institutional Area Vasant Kunj, New Delhi 110 070

4.The Deputy Director (CI)

DRI Headquarters, Directorate of Revenue Intelligence Plot No.11-B, Institutional Area Vasant Kunj, New Delhi 110 070

5.The Inquiry Officer/SIO Directorate of Revenue Intelligence (DRI)

7^th Floor, Drum Shaped Building, I.P.Bhawan I.P. Estate, New Delhi 110 002 .. 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 of the goods, which was originally imported vide Bill of Lading No.A92EX26900 and the filing of Bill of Entry No.7671886 dated 08.01.2025 viz., 1310 rolls, gross weight being 25100 kgs (net weight 25100 kgs) measurement 50 CBM of Textile Fabric Coated Laminated with Plastic, in terms of various judicial pronouncements rendered by various Hon’ble High Courts and also this jurisdiction High Court.

For Petitioner : Mr.S.Baskaran For RR1 to 3 : Mr.T.Nalinidhar Central Govt. Standing Counsel For RR4 & 5 : Mr.H.Siddharth & Ms.Vaitheswari Standing 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., 1310 rolls, gross weight being 25100 kgs (net weight 25100 kgs) measurement 50 CBM of Textile Fabric Coated Laminated with Plastic, which was originally imported vide Bill of Lading No.A92EX26900 and Bill of Entry No.7671886 dated 08.01.2025.

2.The case of the petitioner is that they imported Textile Fabric Coated Laminated with Plastic from China. These goods were shipped from M/s.Hong Kong Lifetony International Trade Co. Ltd., China, through invoice dated 20.12.2024 and filed warehousing Bill of Entry dated 08.01.2025 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 16.06.2025 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 07.10.2