Corduroy Imported as ‘Grey Fabric’: Madras HC Upholds DRI Seizure; Relief Only to Non-Involved Licence Transferor

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Corduroy Imported as ‘Grey Fabric’: Madras HC Upholds DRI Seizure; Relief Only to Non-Involved Licence Transferor

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Published on

15/01/2026

By Mariya Paliwala

Corduroy Imported as ‘Grey Fabric’: Madras HC Upholds DRI Seizure; Relief Only to Non-Involved Licence Transferor

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The Madras High Court has upheld the seizure, confiscation, duty demand and penalties imposed by customs authorities in a case involving misdeclaration of imported fabric, holding that Corduroy fabric imported by an assessee was falsely declared as Cotton Griege (Grey) fabric to wrongly claim duty exemption. The Bench of Justice Dr. Anita Sumanth and Justice…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Grey Fabric

Corduroy Imported as ‘Grey Fabric’: Madras HC Upholds DRI Seizure; Relief Only to Non-Involved Licence Transferor

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