IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12-01-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE AND WMP NO. 55627 OF 2025,WMP NO. 55628 OF 2025 Puja Trading, Rep. By Its Proprietor Mr. Pradeep Jha, Second Floor, 126 Seasky Mall, Bakshi Ka Bada, Kampoo, Gwalior 474 001, Madhya Pradesh.

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, DRI (Hqrs.), Directorate Of Revenue Intelligence, 7th Floor, Drum Shaped Building , I.P Bhavan, 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.

Respondent(s)

PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorarified Mandamus, calling for the records in F.No.DRI/CI//ENQ/46/2025-CI-O/o DG-DRI-HQ-DELHI/2281- 2284, dated 10.07.2025, vide Seizure Memo passed by the 2^nd Respondent herein in petitioner’s Bill of Entry No.7751696, dated 13.01.2025 and quash the same as illegal, arbitrary, unfair, un-reasonable, violation of principles of natural justice and perverse in sofar as intimating for provisional release of the goods in adhering to the Provisions provided under Section 110A of the Customs Act read with the guidelines issued through Board Circular No.35/2017-Customs, dated 16.08.2017, which has been held as void and unenforceable at law by Honble Division Bench of Delhi High Court and direct the respondents herein to release the goods viz., 23462.00 KGS., of Long Pile Fabric imported vide Bill of Entry No. 7751696 dated 13.01.2025 totally valued at USD 21,115.80 for 23462.00 KGS., on execution of Simple Bond for the Differential Duty on the Re-Determined Value and also on execution of Simple Bond towards the Adjudication levies.

For Petitioner(s): Mr.A.K.Jayaraj For Respondent(s): Mr.Hajamohideen Gisti, Senior Standing Counsel For R1 And 4 M/s.Pooja Jain, Standing Counsel For R2 And 3

ORDER

This writ petition has been filed, challenging the impugned seizure memo dated 10.07.2025 issued by the second respondent for the bill of entry disclosed in the prayer to this writ petition and for consequential provisional release of the goods covered under the said bill of entry as per the provisions of Section 110A of the Customs Act.

2. Under the impugned seizure memo, the goods imported by the petitioner viz., Long Pile fabrics covered under the bill of entry disclosed in the prayer to this writ petition, has been seized by the Customs Department on the ground that, the classification declared by the petitioner is not acceptable to the Customs Department. In similar matters, involving the very same goods, viz., PVC fabrics, this Court had granted provisional release of the goods by imposing conditions as per the provisions of Section 110A of the Customs Act.

3. The learned counsel for the petitioner, on instructions, would submit that the petitioner is willing to abide by the very same conditions for obtaining provisional release of the goods covered under the bill of entry disclosed in the prayer to this writ petition for obtaining provisional release of the goods. The learned counsel for the petitioner relied upon an order dated 18.11.2025 passed by this Court in the case of M/s.Unique Sales Corporation Vs. The Principal Commissioner of Customs (Chennai-III), which is identical to the case on hand. In that decision, for similar goods, this Court had directed provisional release of the goods as per the provisions of Section 110A of the Customs Act by imposing the following conditions:-

“a)The petitioner is directed to remit the entire duty as declared by them;

b)The petitioner is directed to pay 50% of the differential duty for the total value arrived at by