M/S.Tirumalai Tnterprises, v. The Principal Commissioner of Customs(Preventive)

O R D E R The petitioner seeks a direction to the respondents to permit re-export of the goods imported under Bill of Lading No.EGLV143569005729 and Bill of Entry No.6721516 dated 06.01.2026, namely, 837 bales of "Embroidery in the Pieces in Strips of Motifs (Others)".

¶2The goods were seized by the Special Investigation Intelligence Branch on 03.02.2026 for further investigation.

¶3According to the petitioner, samples drawn from the goods were tested by the CRCL Laboratory, Chennai. Based on the test report, the respondents alleged that the goods had been misclassified under a different Customs Tariff Heading. The petitioner was issued summons under Section 108 of the Customs Act, 1962, and appeared before the authorities and produced the necessary documents, including invoices and product specifications. Despite cooperating with the investigation, the goods continue to remain under seizure and in the custody of the respondents. Page3 of 5

¶4The learned counsel for the petitioner submits that, due to the prolonged detention of the goods, the petitioner is incurring heavy demurrage and detention charges and is suffering serious financial hardship.

¶5It is further submitted that the seized fabrics are lying in the Special Economic Zone and have not been cleared for home consumption. Therefore, at this stage, the question of misdeclaration may not arise.

¶6In an identical case, a Division Bench of this Court in Assistant Commissioner of Customs-Imports, Tuticorin and others v. Mahadev Enterprises, in W.A.(MD) No.556 of 2022 dated 23.06.2022, held that re-export of the goods could be permitted subject to execution of a bond covering the value of the goods, pending adjudication. The said order has been consistently followed by this Court, including in W.P.No.7181 of 2026.

¶7In view of the above, the Writ Petition is disposed of with a direction to the respondents to permit the petitioner to re-export the goods, subject to the following conditions:

(a) The petitioner shall execute a bond for the total amount of differential duty payable.

(b) The petitioner shall furnish a bank guarantee equivalent Page4 of 5 to 5% of the re-determined value of the goods.

(c) Upon compliance with the above conditions, the respondents shall permit the petitioner to re-export the goods within a period of twelve (12) days.

¶8There shall be no order as to costs.

20.08.2026 Speaking / Non-speaking order Index : Yes / No mk Note: Upload forthwith To

¶1The Principal Commissioner of Customs (Preventive) Chennai III Preventive Commissionerate No.60, Rajaji Salai, Customs House, Chennai-600 001.

¶2The Additional Commissioner of Customs (SEZ-FTWZ) Chennai III Preventive Commissionerate No.60, Rajaji Salai, Customs House, Chennai-600 001.

¶3The Assistant Commissioner of Customs (SIIB) Chennai III Preventive Commissionerate No.60, Rajaji Salai, Customs House, Chennai-600 001.

¶4The Superintendent / Senior Intelligence Officer (SIIB) Chennai III Preventive Commissionerate No.60, Rajaji Salai, Customs House, Chennai-600 001. WPoNo.o31886oofo2026 HEMANToCHANDANGOUDARoJ. mk WPoNo.o31886oofo2026

20.08.2026 Page5oofo5

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20.08.2026 CORAM THE HON'BLE MR.JUSTICE HEMANT CHANDANGOUDAR M/s.Tirumalai Enterprises Door No.166, Third Floor Mint Street, Sowcarpet Chennai-600 079 Rep. By its Proprietor Shri.Vishal Prajapat ..Petitioner Vs 1. The Principal Commissioner of Customs (Preventive) Chennai III Preventive Commissionerate No.60, Rajaji Salai, Customs House, Chennai-600 001. 2. The Additional Commissioner of Customs (SEZ-FTWZ) Chennai III Preventive Commissionerate No.60, Rajaji Salai, Customs House, Chennai-600 001. 3. The Assistant Commissioner of Customs (SIIB) Chennai III Preventive Commissionerate No.60, Rajaji Salai, Customs House, Chennai-600 001. 4. The Superintendent / Senior Intelligence Officer (SIIB) Chennai III Preventive Commissionerate No.60, Rajaji Salai, Customs House, Chennai-600 001. … Respondents Writ Petition filed under Article 226 of the Constitution of India seeking a writ of Mandamus, directing the respondents herein to consider the case of the petitioner and to permit the re-export of the goods, which was originally imported vide Bill of Lading No.EGLV143569005729 and the filing of Bill of Entry No.6721516 dated 06.01.2026, the imported goods being, 837 Bales of "Embroidery in the Pieces in Strips of Motifs (others)", in terms of various Page2 of 5 judicial pronouncements rendered by various Hon'ble High court. For Petitioner: Mr.S.Baskaran For Respondents: Mr.Su.Srinivasan Senior Panel Counsel