IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P. No.838 of 2024 Raghu Packaging SRY No.6/1/1, Near VNR Bunday, Kaggalipura Main Road, Bannerghatta, Kagglipura Main Road, Bannerghatta, Bangalore - 560083.

..Petitioner(s)

Vs The Commissioner of Customs, Chennai II (Import), 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 Certiorari calling for the records relating to the order passed by the Respondent and quash the order of respondent in Order -In-

Original No. 103116/2023 dated 22.09.2023.

For Petitioner(s): Mr.J.Shankarraman For Respondent(s): Mr.S.Gurumoorthy Senior Standing Counsel

ORDER

The present writ petition is filed challenging the impugned order dated

22.09.2023 on the short ground that while the petitioner had placed reliance upon GST Advance ruling order vide Ruling No:KAR ADRG 18/2023 dated 13.04.2023 for classification of petitioner’s wooden ice-cream sticks and spoons which classifies the said products under HSN Code 4419.90.90 as tableware made up of wood other than bamboo, however the same has not even b