IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP.Nos.14191, 14193 & 14194 of 2024 M/s. Viewsonic Technologies India Private Limited, Rep. By Its Director, Shri. R.Anandaraj, B-8 Khader Nawaz Khan Road, Nungambakkam Chennai 01 ..Petitioner(s)

Vs

1. The Commissioner Of Customs Chennai II Commissionerate (Import), Custom House, No. 60 Rajaji Salai , Chennai 01

2. The Additional Commissioner, O/o. The Commissioner Of Customs, Chennai II (Import) Custom House, No. 60 Rajaji Salai , Chennai 600 001 ..Respondent(s)

Writ Petition filed under Article 226 of the Constitution of India, seeking to issue a Writ of Certiorari, to call for the records pertaining to the impugned Public Notice dated 04.08.2023 in CUS/ APR/ ASS/ 2912/ 2023-

GR-5 issued by the 2nd respondent and quash the same.

For Petitioner(s): Mr.Sethu Prabakaran.R For Respondent(s): M/S. Sai Srujan Tayi Senior Standing Counsel

ORDER

The present Writ Petition is filed praying for issuance of a Writ of Certiorari, seeking to quash the impugned Public Notice dated 04.08.2023, issued by the second respondent, classifying the goods under CTI 8528 5900 instead CTI 8471 4190, which classification is sought for by petitioner herein.

2. It is submitted by the learned counsel for petitioner that subsequent to the issuance of the above notice, petitioner had approached the Authority for Advance Ruling, which passed orders dated 15.02.2024 and 05.04.2024, wherein it was held that the Interactive Display Systems merit classification under Heading 8471, more specifically under Sub-Heading 84714190. The relevant portions of the said orders are extracted hereunder: “10. In view of forgoing discussion and the facts on record, I find that models of Interactive Display System (View Board) as mentioned in para 2 merit classification under Heading 8471 and more specifically under sub-heading 84714190 of the first schedule to the Customs Tariff Act, 1975”

“10.In view of foregoing discussion and the facts on record, I find that models of Interactive Display System (VIEWBOARD IFP-105S, VIEWBOARD IFP-6533, VIEWBOARD IFP-7533, VIEWBOARD IFP-8633, VIEWBOARD IFP-9850-4) merit classification under Heading

8471 and more specifically under sub-heading 84714190 of the first schedule to the Customs Tariff Act, 1975.”

3. It is submitted by the learned Senior Standing Counsel for respondents that the impugned note is only an internal communication and not a Public Notice. He would further bring to the notice of this Court that there is an order of the Tribunal in Customs Appeal No.50708 of 2021, which, according to the Revenue, is in their favour. He would also submit that the Advance Ruling itself may be liable to be set aside for want of jurisdiction in view of the jurisdictional bar under Clause (b) of the First Proviso to Sub Section (2) of Section 28-I of the Customs Act, 1962 (hereinafter referred to as ‘the Act’. He would further submit that a Writ Petition came to be filed before this Court challenging the above Advance Ruling on the above ground. However, the same came to be dismissed vide order dated 06.01.2026 made in W.P.No.22791 of 2024 on the premise that it is not maintainable, since a statutory appellate remedy is available to the Revenue namely the Commissioner of Customs under Section

28-KA of the Act and the relevant portion is extracted hereunder:

“3. In view of the same, by following the aforesaid decision rendered by this Court, this Court is of the considered view that this writ petition is not maintainable since a statutory appellate remedy is available to the petitioner as per the provisions of Section 28-KA of the Customs Act, 1962.”

4. He would also submit that an appeal has since been filed against the Advance Ruling, however the same is yet to be numbered.

5. In the above circumstances, this Court is inclined to dispose of the Writ Petition with the following directions:

(i) Any imports made by the petitioner, until the Advance Rul