M/S.Vaan Texs v. The Addl. Commissioner Of Customs (Preventive)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27-03-2026
CORAM
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ M/s.Vaan Texs, No.7, Shop No.2, Kandaswami Nagar, Ondikuppam, Manavalan Nagar, Thiruvallur District-602 002 Rep. by its Partner and Authorized Signatory Jaykumar Narayanchand Dudhani ..Petitioner(s) Vs
1. The Addl. 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-110 002.
..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing the respondents herein to consider the case of the petitioner and to permit the re-test of the goods under import, covered under Bill of Entry No.7671886 dated 08.01.2025 to the 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 the representation of the petitioner dated 12.02.2026 seeking for the re-testing of the imported goods. For Petitioner(s):
Mr.S.Baskaran For Respondent(s):
Mr.B.Sivaraman Junior Panel Counsel
ORDER
The present writ petition is filed praying to direct the respondents herein to consider the case of petitioner and to permit re-test of the goods under import, covered under Bill of Entry No.7671886 dated 08.01.2025, by considering petitioner's representation dated 12.02.2026.
2. At the outset, it is submitted by learned counsels for petitioner and respondents in unison that the issued involved in this writ petition stands covered by a decision of this Court in W.P.No.11459 of 2026 dated 24.03.2026, wherein it was held under:
"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) 7706574 dated 10.01.2025 and (2) 7675864 dated 8.01.2025 to jurisdictional, Regional Testing Centre viz, Textile committee Government 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 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 reexport.
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 60063200. Hence, petitioner filed writ petitions in W.P.No.44473 of 2025 and W.P.No.44470 of 2025 before this Court seeking re-export. This Court, by order 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 the goods. The present writ petition has been filed inasmuch the above representation have 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 of 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 opportunity of hearing.
7. Heard the counsels and perused the materials available on record.
8. In that view of the matter, this Court is inclined to dispose of writ petition with following directions:
i) The above representation dated 10.02.2026 shall be considered by appropriate respondent and appropriate orders shall be passed, after affording petitioner an opportunity of hearing, within a period of two weeks from the date of receipt of a
copy of this order. Petitioner shall appear before concerned respondent on 30.03.2026.
ii) It is open to petitioner to rely upon any judgment or circulars dealing with petitioner's right to have re-testing, which would be considered while passing the orders. iii) In view of the admitted position that the test report will have a material bearing on the adjudication, it is only appropriate that status quo be maintained with regard to adjudication proceedings until the above request is considered and appropriate orders passed.
iv) It is made clear that this Court has not expressed anything on merits.
9. Accordingly, the writ petition stands disposed of. There will be no order as to costs."
3. In view thereof, the writ petition stands disposed of on the above terms. No costs.
27-03-2026 Index: Yes/No Speaking/Non-speaking order MKA
To:
1.The Addl. 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-110 002.
MOHAMMED SHAFFIQ J.
MKA 27-03-2026