Madras High CourtWP/1559/2026disposed of

M/S.Sprixoo Knit Wear v. The Deputy Commissioner Of Customs (Exports)

2026-01-22Honourable Mr Justice Abdul Quddhose4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22-01-2026

CORAM

THE HON'BLE MR JUSTICE ABDUL QUDDHOSE M/s.Sprixoo Knit Wear, Rep. by its partner, A.Sivabalan, No.36/2, Sri Kannan Cottage, Subash School Road, Andipalayam, Tirupur-641 687 ..Petitioner(s) Vs The Deputy Commissioner of Customs (Exports), Aircargo Complex, Meenambakkam, Chennai-600 016.

..Respondent(s) Writ petition is filed under Article 226 of the Constitution of India seeking for issuance of a writ of mandamus to direct the respondent to amend the shipping Bills bearing Nos.8917699, 8918558, 8917723 and 8918584 all dated 11.03.2025 in terms of the petitioner's application dated 26.06.2025 submitted under section 149 of the Customs Act, 1962 by incorporating the correct Scheme Code 61 and consequently extent the RoSCTL benefits to the petitioner.

For Petitioner(s):

MR.G.DERRICK SAM For Respondent(s):

MR.J.VASU, JPC __________Page 1 of 4

ORDER

This writ petition has been filed seeking for a direction to the respondent to amend the shipping bills, which are morefully described in the prayer to this writ petition, under Section 149 of the Customs Act, 1962, by incorporating the correct Scheme Code 61, and consequently, to extend the RoSCTL benefits to the petitioner.

2. The petitioner had given a representation on 26.06.2025 for the aforesaid purpose stating the reasons as to why the amendment of the shipping bills concerned is required. Since the said representation has not been considered till date by the respondent, the petitioner has filed this writ petition.

3. Mr.J.Vasu, learned standing counsel, accepts notice on behalf of the respondent.

4. No prejudice will be caused to the respondent if the petitioner's representation dated 26.06.2025 is considered on merits and in accordance with law, within a time frame to be fixed by this Court. Accordingly, this Court directs the respondent to pass final orders, on merits and in accordance with law, on the petitioner's representation dated 26.06.2025 seeking for amendment of the shipping bills, morefully described in the prayer to this writ petition, by __________Page 2 of 4

incorporating the correct Scheme Code 61, and consequently to extend the RoSCTL benefits to the petitioner, within a period of 8 weeks from the date of receipt of a copy of this order. This Court is not expressing any opinion on the merits of the aforesaid representation of the petitioner. With the aforesaid directions, this writ petition is disposed of. No Costs. 22-01-2026 RKM To The Deputy Commissioner of Customs (Exports), Aircargo Complex, Meenambakkam, Chennai-600 016.

__________Page 3 of 4

ABDUL QUDDHOSE, J.

RKM 22-01-2026 __________Page 4 of 4