WP/14435/2026 of M/s.C Square Clothing Company Vs The Principal Commissioner of Customs

W.P. No.14435 of 2026 __________ Page 1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-04-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.14435 of 2026 and W.M.P. No.15644 of 2026 M/s.C Square Clothing Company Rep. by its Proprietrix Murugan Arivumani, Jayavarma Textiles Unit 2, 102, Kanjampalayam, Chennabomma, Naya, Tirupur-641 602. ..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.Bhawan, I.P.Estate, New Delhi- 110 002. 3. The Specified 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 Custom, Preventive Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001. ..Respondent(s) https://www.mhc.tn.gov.in/judis W.P. No.14435 of 2026 __________ Page 2 of 6 PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing the Respondents herein to Per mit the petitioner to Re- Export the goods Viz., 232942.85 SQM., of Textile Fabric coated with Plastic Imported vide Bill of Entry No.7588887, dated 03.01.2025, and Bill of Lading No. NVDMT220456. For Petitioner(s): Mr.A.K.Jayaraj For Respondent(s): Mr.H.Siddarth Junior Panel Counsel (for R1 & R4) ORDER The present writ petition is filed praying for a writ of Mandamus directing the Respondents herein to Permit the petitioner to Re- Export the goods Viz., 232942.85 SQM., of Textile Fabric coated with Plastic Imported vide Bill of Entry No.7588887, dated 03.01.2025, and Bill of Lading No. NVDMT220456. 2. At the outset, the learned counsel for petitioner and respondents would submit that in W.P. No.48760 of 2025 dated 09.03.2026, under similar circumstances, this Court had permitted re-export of the goods subject to the following conditions: “11. In that view of the matter, this Writ Petition stands disposed of with a direction to the respondents to permit the petitioner to re-export the goods imported vide Z-Type Bills of https://www.mhc.tn.gov.in/judis W.P. No.14435 of 2026 __________ Page 3 of 6 Entry Nos.7752786, 7753306, 7752983, 7754614 and 7753850 dated 13.01.2025. subject to the following condition: (i) The petitioner shall execute a bond for the total value of the differential duty payable to them; (ii) The petitioner shall furnish a bank guarantee equivalent to 5% of the re-determined value; and (iii) On the petitioner fulfilling the above two conditions, they shall be permitted to re-export the goods within a period of 12 days from the date of compliance of the above conditions as imposed by this Court. No Costs.” 3. Learned counsel for petitioner would thus submit that they are rea dy and willing to abide by the very same conditions. To which, the lear ned counsel for respondents does not have any serious objections. 4. In that view of the matter, this Writ Petition stands disposed of with a direction to the respondents to permit the petitioner to re-export the goods imported vide Bill of Entry No.7588887 dated 03.01.2025 and Bill of Lading No.NVDMT220456, subject to the following conditions: (i) The petitioner shall execute a bond for the total value of the differential duty payable to them; (ii) The petitioner shall furnish a bank guarantee equivalent to 5% of the re-determined value; and (iii) On the petitioner fulfilling the above two conditions, they shal l be https://www.mhc.tn.gov.in/judis W.P. No.14435 of 2026 __________ Page 4 of 6 permitted to re-export the goods within a period of 12 days from the date of compliance of the above conditions as imposed by this Court. No costs. Consequently, the connected miscellaneous petition is closed. 15-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No MKA https://www.mhc.tn.gov.in/judis W.P. No.14435 of 2026 __________ Page 5 of 6 To: 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.Bhawan, I.P.Estate, New Delhi- 110 002. 3.The Specified 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 Custom, Preventive Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001. https://www.mhc.tn.gov.in/judis W.P. No.14435 of 2026 __________ Page 6 of 6 MOHAMMED SHAFFIQ, J. MKA W.P. No.14435 of 2026 15-04-2026 (1/2) https://www.mhc.tn.gov.in/judis