Court directs consideration of re-test request for imported goods at designated regional testing authority per circulars, maintaining adjudication status quo.

..Respondents Prayer: Writ of Mandamus for a direction to respondents to consider case of petitioner and to permit re-test of goods under import, covered under Bill of Entry Numbers, viz., (1) 7754248 dated 13.01.2025 (2) 7760439 dated 13.01.2025 and (3) 7595557 dated 03.01.2025 to jurisdictional, Regional Testing Centre, viz., Textiles Committee Govt. of India, Mylapore, Chennai, being the Regional Apex Body for testing of such goods (fabrics) and by also considering representation of petitioner dated 10.02.2026 seeking re-testing of imported goods.

For Petitioner : Mr.S.Baskaran For Respondents: Mr.Pragadish Senior Standing Counsel for R1 & R2 Mr.Santhanaraman Standing Cousnel for R3

ORDER

This writ petition has been filed for a direction to respondents to permit re-test of goods under import, covered under Bill of Entry Numbers viz., (1) 7754248 dated 13.01.2025 (2) 7760439 dated 13.01.2025 and (3) 7595557 dated 03.01.2025 to jurisdictional, Regional Testing Centre, viz., Textiles Committee Govt. of India, Mylapore, Chennai, being the Regional Apex Body for testing of such goods (fabrics) and by also considering representation of petitioner dated 10.02.2026 seeking re-testing of imported goods.

2. It was submitted that petitioner is a proprietorship concern, engaged in business of import and trading of PVC coated fabrics. During the course of business, he imported a consignment of PVC coated fabric from China. The said consignment was moved to warehouse of SEZ unit viz., M/s.JBEL Logistics (India) Pvt. Ltd., inside M/s.NDR Infrastructure Pvt. Ltd., Ponneri Taluk, Chennai. Bill of entry was assessed under Risk Management Strategy (RMS). Later, DRI, Delhi had taken up investigation and pending investigation, this Court directed release of goods for re-export.

3. During investigation, samples were drawn by DRI and tested at CRCL, New Delhi, instead of Regional Apex Body viz., Textiles Committee, Chennai. Based on test report dated 25.04.2025, it was found that classification of goods by petitioner under CTH 60062300 was a misclassification. According to Department, as per CRCL report, goods are classifiable under CTH 54075290 and 55162300. Hence, petitioner filed writ petitions in W.P.Nos.44852, 44841 and 44857 of 2025 before this Court seeking re-export. This Court, by orders dated 19.11.2025 disposed of writ petitions on the following terms:

“(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 redetermined value; and iii) On the petitioner fulfilling the above two conditions, they shall be permitted to re export the goods within a period of twelve (12) days from the date of compliance of the above conditions as imposed by this Court.”

4. It is stated that petitioner made several representations including one dated 10.02.2026 seeking re-test of goods. The present writ petition has been filed inasmuch the above representation has not been acted upon.

5. Learned counsel for petitioner would submit that while considering the above representation regard must be had to Circulars which governs re-testing including Circulars dated 15.03.2004 and 18.07.2017 etc. He further submitted that as a matter of fact, insofar as hazardous waste dyes used in the textile fabric, it is only the Textile Committee at Chennai, which has requisite facility/infrastructure to carry out appropriate test. The CRCL, Delhi and other laboratories only has facilities for carrying out a test relating to composition.

That may also be considered while disposing of petitioner’s representation. 6. Learned Standing Counsel for respondents would submit that they would consider the above request and pass appropriate orders after affording petitioner an op