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Madras High CourtWP/47946/2025disposed of

M/S. Avalon International v. The Principal Commissioner Of Customs (Chennai-Iii)

2025-12-10Honourable Mr Justice Abdul Quddhose4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10-12-2025

CORAM

THE HON'BLE MR JUSTICE ABDUL QUDDHOSE and W.M.P.No.53542 of 2025 M/s. Avalon International, Rep By Its Partner Mr. Faizan Khan , F-28, Hari Shanker Puram Lashkar, Gwalior 474 001 Madhya Pradesh ..Petitioner(s) Vs 1.The Principal Commissioner Of Customs (chennai-iii)(preventive), Custom House, No.60 Rajaji Salai Chennai 01 2.THE INTELLIGENCE OFFICER, DRI (Hqrs), Directorate Of Revenue Intelligence, 7th Floor Drum Shaped Building, I.P. Bhawan IP. Estate New Delhi 110 002 3.The Special Officer Ftwz, M/s. NDR Infrastructure Private Limited, Nandiambakkam, Ponneri Taluk Chennai 120 4.The Additional Commissioner Of Customs (NDR-FTWZ) , O/o. The Principal Commissioner Of Customs, Preventive Commissionerate, Custom House, No. 60 Rajaji Salai Chennai 01. ..Respondent(s) directing the respondents herein to permit the petitioner to ReExport the goods viz., 85062.00 SQM of PVC Coated Fabrics imported vide Bill of Entry No.7751168, dated 12.01.2025, and Bill of Lading No.031E615589.

For Petitioner(s):

Mr.A.K. JAYARAJ For Respondent(s):

Mr.G.MEGANATHAN, JSC __________Page 1 of 4

ORDER

The petitioner seeks for re-export of the imported goods vide Bill of Entry No.7751168, dated 12.01.2025, and Bill of Lading No.031E615589. The petitioner has submitted an application to that effect before the respondents. Since the same has not been considered till date, the petitioner has filed this writ petition.

2. Mr.G.Meganathan, learned Junior Standing Counsel, accepts notice on behalf of the respondents, and objects for re-export of the subject goods on the ground that the petitioner has misclassified the value of the goods, and that the DRI proceedings are also pending against the petitioner with regard to the importation of the subject goods.

3. The very same issue has already been dealt with by this Court in W.P.No.45725 of 2025, dated 25.11.2025, and in the said writ petition, this Court had directed the respondents to grant permission for re-export of the goods, subject to fulfilment of the following conditions:- (i) The petitioner shall execute a bond for the total value of the differential duty payable by them; ii) The petitioner shall furnish a bank guarantee equivalent to 20% of the re-determined value; and __________Page 2 of 4

(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.

4. In this case as well, there has been a long delay for the release of the imported goods and therefore, the petitioner is seeking for re-export of the subject goods.

5. The learned counsel for the petitioner on instructions would submit that the petitioner is willing to abide by the very same conditions as imposed by this Court in its order dated 25.11.2025 passed in W.P.No.45725 of 2025. Since the petitioner is also a similarly placed person, the same direction can be imposed in this case as well.

6. As the issue involved in this case has already been settled by this Court in W.P.No.45725 of 2025, dated 25.11.2025, this writ petition is disposed of by directing the respondents to permit the petitioner to re-export the goods, subject to fulfilment of the conditions imposed by this Court in W.P.No.45725 of 2025, dated 25.11.2025, extracted supra. No Costs. Connected W.M.P.No.53542 of 2025 is closed.

10-12-2025 RKM __________Page 3 of 4

ABDUL QUDDHOSE, J.

RKM To 1.The Principal Commissioner Of Customs (chennai-iii)(preventive) Custom House, No.60 Rajaji Salai Chennai 01 2.THE INTELLIGENCE OFFICER DRI (Hqrs)Directorate Of Revenue Intelligence, 7th Floor Drum Shaped Building, I.P. Bhawan Ip.

Estate New Delhi 110 002 3.The Special Officer twz, M/s. Ndr Infrastructure Private Limited, Nandiambakkam Ponneri Taluk Chennai 120 4.The Additional Commissioner Of Customs (ndrFtwz) , O/o. The Principal Commissioner Of Customs, Preventive Commissionerate, Custom House, No. 60 Rajaji Salai Chennai 01 and W.M.P.No.53542 of 2025 10-12-2025 __________Page 4 of 4