M/S.Atlas International v. The Principal Commissioner of Customs

ORDER The present writ petition is filed praying for a writ of Mandamus directing the Respondents herein to Permit the petitioner to Re-Export the goods Viz.,87,053.20SQM., of PVC Coated Fabrics Covered by Bill of Entry No.7694855, dated 09.01.2025, and Bill of Lading No.YSNBF24112816.

¶2At the outset, the learned counsel for petitioner and respondents would submit that in W.P. No.48760 of 2025 dated 09.03.2026, under similar circumstances, this Court had permitted re-export of the goods subject to the following conditions: "11. In that view of the matter, this Writ Petition stands disposed of with a direction to the respondents to permit the petitioner to re-export the goods imported vide Z-Type Bills of Entry Nos.7752786, 7753306, 7752983, 7754614 and 7753850 dated 13.01.2025. subject to the following condition:

(i) The petitioner shall execute a bond for the total value of the differential duty payable to them;

(ii) The petitioner shall furnish a bank guarantee equivalent to 5% of the re-determined value; and

(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 as imposed by this Court. No Costs."

¶3Learned counsel for petitioner would thus submit that they are ready and willing to abide by the very same conditions. To which, the learned counsel for respondents does not have any serious objections.

¶4In that view of the matter, this Writ Petition stands disposed of with a direction to the respondents to permit the petitioner to re-export the goods imported vide Bill of Entry No.7694855, dated 09.01.2025, and Bill of Lading No.YSNBF24112816., subject to the following conditions:

(i) The petitioner shall execute a bond for the total value of the differential duty payable to them;

(ii) The petitioner shall furnish a bank guarantee equivalent to 5% of the re-determined value; and

(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 as imposed by this Court. No costs. Consequently, the connected miscellaneous petition is closed. 15-04-2026 Index: Yes/No Speaking/Non-speaking order MKA To:

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

2.The Intelligence Officer, DRI (Hqrs.), Directorate of Revenue Intelligence, 7th floor, Drum Shaped Building, I.P.Bhawan, I.P.Estate, New Delhi-110 002.

3.The Specified Officer, FTWZ M/s.NDR Infrastructure Private Limited Nandiambakkam, Ponneri Taluk, Chennai-600 120.

4.The Additional Commissioner of Customs (NDR-FTWZ) O/o.The Principal Commissioner of Custom, Preventive Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001.

MOHAMMED SHAFFIQ, J. MKA 15-04-2026 (2/2)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-04-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P. No.15650 of 2026 M/s.ATLAS INTERNATIONAL Rep., by its Proprietor Mr.Avinsh Kumar Maheshwari 4314/6 Jai Mata Market Tri Nagar, Delhi- 110035. ..Petitioner(s) Vs 1. The Principal Commissioner of Customs (Chennai- III) (Preventive), Custom House, No.60, Rajaji Salai, Chennai- 600 001. 2. The Intelligence Officer, DRI (Hqrs.), Directorate of Revenue Intelligence, 7th floor, Drum Shaped Building, I.P.Bhawan, I.P.Estate, New Delhi- 110 002. 3. The Specified Officer, FTWZ M/s.NDR Infrastructure Private Limited Nandiambakkam, Ponneri Taluk, Chennai-600 120. 4. The Additional Commissioner of Customs (NDR-FTWZ) O/o.The Principal Commissioner of custom, Preventive Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing the Respondents herein to Permit the petitioner to Re-Export the goods Viz.,87,053.20SQM., of PVC Coated Fabrics Covered by Bill of Entry No.7694855, dated 09.01.2025, and Bill of Lading No.YSNBF24112816. For Petitioner(s): Mr.A.K.Jayaraj For Respondent(s): Mr.H.Siddarth Junior Panel Counsel (for R1 & R4)