Re-Export of Seized Goods Allowed on Bond & Bank Guarantee Pending Adjudication

Jai Enterprises Vs Principal Commissioner of Customs (Chennai-III) (Madras High Court)

Summary: The writ petition before the Madras High Court sought a direction to Customs authorities to permit re-export of 202,700 square metres of fusible interlining textile coated fabrics imported by the petitioner from China. The goods were imported under a warehousing Bill of Entry dated 15.01.2025 for SEZ import and were declared under Customs Tariff Heading (CTH) 59039090.

After clearance was sought, the investigating authorities initiated an inquiry

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