IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-01-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE WP No. 1837 of 2026 AND WMP NO. 1922 OF 2026 M/s. Dhiv Enterprises Rep. by its proprietrix K.Saranya Petitioner(s)

Vs

1. The Principal Commissioner Of Customs (chennai-iii)

(preventive) Custom House, No.60 Rajaji Salai Chennai 01

2.The Intelligence Officer (ci)

Directorate Of Revenue Intelligence, 7th Floor Drum Shaped Building, I.P. Bhawan Ip. Estate New Delhi 110 002

3.The Special Officer Ftwz M/s. Ndr Infrastructure Private Limited, Nandiambakkam Ponneri Taluk Chennai 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 01 Respondent(s)

PRAYER directing the respondents herein to permit the petitioner to Re-Export the goods viz., 95300 SQM., of PVC coated Fabrics imported vide Bill of Entry No.

7672538 dated 8.01.2025 and Bill of Lading No. 030E548403.

For Petitioner(s): Mr.A.K. Jayaraj For Respondent(s): Mr.Rajnish Pathiyil, SPC

ORDER

The petitioner seeks for re-export of the imported goods vide Bill of Entry No.7672538 dated 8.01.2025 and Bill of Lading No. 030E5484