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IN THE HIGH COURT OF JUDICATURE AT MADRAS
MOHAMMED SHAFFIQ, J
SS Impex – Appellant
Versus
Secretary Revenue, Union of India – Respondent
| Table of Content |
|---|
| 1. challenges seizure, test report, provisional order for re-export. (Para 1) |
| 2. covered by prior order allowing re-export with bond and guarantee. (Para 2) |
| 3. petition disposed on similar terms, no costs. (Para 3) |
ORDER
This Writ Petition has been filed challenging the impugned Seizure Memo dated 06.05.2025 in F.No. DRI/CI/ ENQ/55/2025-CI-O/o DG-DRI-HQ- DELHI/1454-1457, the Impugned Test Report dated 01.04.2025 in F No DRI/HQ-CI/B Cell/50D/Enq01/2025/CI, and the Impugned Provisional Release Order dated 19.08.2025 in F.No.GEN/ADJ/Misc/391/2025 and consequently direct respondents to release the seized goods and permit re-export thereof without insisting upon onerous conditions.
2. At the outset, it is submitted by both learned counsel for petitioner and learned counsel for respondents in unison that the issue involved in this writ petition stands covered by an order of this Court in W.P. No.48760 of 2025 dated 09.03.2026, wherein it was held as under:
“This Writ Petition has been filed seeking a direction to the respondents to permit the petitioner to immediately export the goods, imported vide Z-Type Bills of Entry Nos.7752786, 7753306, 7752983, 7754614 and 7753850 dated
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