Court directs consideration of re-test request for imported goods at specialized regional lab, maintaining adjudication status quo.

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ M/s. SJ Impex Old No.184/9, New No.14, Second Floor, Jaya Nagar Main Road, Jaya Nagar, Thiruvallur District 602 001, Represented by its Partner, Mr.Rayasam Gopal Jayakumar ..Petitioner Vs

1. The Additional Commissioner of Customs (Preventive), O/o. The Principal Commissioner of Customs (Preventive), Chennai III Preventive Commissionerate, No.60, Rajaji Salai, Customs house, Chennai-600 001.

2. The Deputy Director (CI)

DRI, Headquarters, Directorate of Revenue Intelligence, Plot No.11-B, Institutional Area, Vasant Kunj, New Delhi -110 070.

3. The Inquiry Officer/SIO, Directorate of Revenue Intelligence (DRI), 7th floor, Drum shaped building, I.P. Bhawan, I.P. Estate, New Delhi-110002.

..Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing respondents herein to consider the case of petitioner and to permit the re-test of goods, under import covered under Bill of Entry numbers viz (1) 7760361 dated 13.01.2025 and (2) 7689452 dated 09.01.2025 and (3)7769376 dated 15.01.2025, to the jurisdictional, Regional Testing Centre viz, Textile Committee Govt. of India, Mylapore, Chennai being the Regional Apex body for testing of such goods (fabrics) and by also considering the representation of petitioner dated 10.02.2026 seeking re-testing of imported goods.

For Petitioner : Mr.S.Baskaran For Respondents : Mr.A.P.Srinivas for R1 and R2 Mr.M.Santhanaraman, Standing Counsel 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)7760361 dated 13.01.2025 and (2)7689452 dated 09.01.2025 and (3)7769376 dated 15.01.2025, to jurisdictional, Regional Testing Centre viz, Textile Committee Govt. of India, Mylapore, Chennai being Regional Apex body for testing of such goods (fabrics) and by also considering representation of petitioner dated 10.02.2026 seeking for 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 60009200, 60063200 and 60041000. Hence, petitioner filed writ petitions in W.P.No.44620 of 2025 and W.P.No.45031 of 2025 before this Court seeking re-export. This Court, by orders dated 18.11.2025 and 20.11.2025 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 the goods. The p