Shaurya International Vs Principal Commissioner of Customs (Chennai-III) (Madras High Court)
Shaurya International filed a writ petition before the Madras High Court seeking a Writ of Mandamus directing customs authorities to permit the re-export of 303,114 SQM of textile fabric coated with plastic imported from China. The goods were imported through M/s. Haining Haoqiang Textiles Co. Ltd., China, under an invoice dated 14.12.2024 and filed under a warehousing bill of entry dated 03.01.2025 for SEZ import Z-type clearance. The petitioner claimed clearance of the goods upon import.
During the import process, the investigation authorities informed Shaurya International that the goods were under investigation. The goods had been declared under Customs Tariff Heading (CTH) 656241.81 but were later found to be classified under a different CTH. Samples were taken and sent to the Central Revenue Control Laboratory (CRCL), New Delhi, for testing. Based on the CRCL report, the goods were seized on 18.02.2025 for alleged misclassification, with the authorities asserting that the goods were subject to confiscation under the Customs Act.
The petitioner was summoned to appear before the investigating officer in New Delhi and attended the enquiry. The Directorate of Revenue Intelligence (DRI) informed them that due to misclassification, the goods were liable for confiscation under the Customs Act. The petitioner’s grievance was primarily the delay in decision-making regarding the goods and sought permission for re-export, as no final adjudication had been made.
