IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-01-2026 CORAM THE HON'BLE MR JUSTICE ABDUL QUDDHOSE M/s.Sprixoo Knit Wear, Rep. by its partner, A.Sivabalan, No.36/2, Sri Kannan Cottage, Subash School Road, Andipalayam, Tirupur-641 687 ..Petitioner(s)

Vs The Deputy Commissioner of Customs (Exports), Aircargo Complex, Meenambakkam, Chennai-600 016.

..Respondent(s)

Writ petition is filed under Article 226 of the Constitution of India seeking for issuance of a writ of mandamus to direct the respondent to amend the shipping Bills bearing Nos.8917699, 8918558, 8917723 and 8918584 all dated 11.03.2025 in terms of the petitioner’s application dated 26.06.2025 submitted under section 149 of the Customs Act, 1962 by incorporating the correct Scheme Code 61 and consequently extent the RoSCTL benefits to the petitioner.

For Petitioner(s): MR.G.DERRICK SAM For Respondent(s): MR.J.VASU, JPC

ORDER

This writ petition has been filed seeking for a direction to the respondent to amend the shipping bills, which are morefully described in the prayer to this writ petition, under Section 149 of the Customs Act, 1962, by incorporating the correct Scheme Code 61, and consequently, to extend the RoSCTL benef