M/s Mundya Trading Vs The additional Commissioner of Customs (Preventive)

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WP No.11059 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 24-03-2026

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CORAM

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THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ

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WP No.11059 of 2026

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M/s Mundya Trading, 5th floor, 504 B Wing, Shiv Kesar C Street, Xavier School Road, Opp. BMC MAR Mumbai 400 056 Represented by its Authorized Signatory, Mr.S.Surya.

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..Petitioner

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Vs

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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.

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The Deputy Director (CI), DRI, Headquarters, Directorate of Revenue Intelligence, Plot No 11-B Institutional Area, Vasant Kunj, New Delhi 110 070.

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The Inquiry Officer/SIO, Directorate of Revenue Intelligence (DRI), 7th Floor, Drum Shaped building, I.P. Bhawan, I.P. Estate, New Delhi 110 002.

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..Respondents

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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

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https://www.mhc.tn.gov.in/judis

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WP No.11059 of 2026

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of petitioner and to permit re-test of goods under import, covered under Bill of Entry Numbers, viz., (1) 7706616 dated 10.01.2025 (2) 7799913 dated 15.01.2025 (3) 7695041 dated 09.01.2025 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 the representation of petitioner dated 12.02.2026 seeking for re-testing of imported goods.

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For Petitioner: Mr.S.Baskaran

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For Respondents: Mr.R.P.Pragadish, Senior Standing Counsel for R1 & R2

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Mr.Santhanaraman Standing Counsel for R3

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ORDER

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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) 7706616 dated 10.01.2025 (2) 7799913 dated 15.01.2025 (3) 7695041 dated 09.01.2025 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 the representation of petitioner dated 12.02.2026 seeking for re-testing of imported goods.

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WP No.11059 of 2026

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It was submitted that petitioner is a proprietorship concern, engaged in

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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.

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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 55162200, 60063200, 54075300, 54075290 and 54076900. Hence, petitioner filed writ petition in W.P.Nos.44469, 44465 and 44616 of 2025 before this Court seeking re-export. This Court, by order dated 18.11.2025 disposed of writ petitions on the following terms:

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“(i) The petitioner shall execute a bond for the total value of the differential duty payable by them;

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ii) the petitioner shall furnish a bank guarantee equivalent to 20% of the redetermined value; and

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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

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compliance of the above conditions as imposed by this Court.”

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It is stated that petitioner made several representations including one

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dated 12.02.2026 seeking re-test of the goods. The present writ petition has

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been filed inasmuch the above representation have not been acted upon.

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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.

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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.

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7. Heard the counsels and perused the materials available on record.

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WP No.11059 of 2026

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In that view of the matter, this Court is inclined to dispose of writ petition with following directions:

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i) The above representation dated 12.02.2026 shall be considered by

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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 17.04.2026.

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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.

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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.

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iv) It is made clear that this Court has not expressed anything on merits.

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9. Accordingly, the writ petition stands disposed of. There will be no

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order as to costs.

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24-03-2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No MRN

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WP No.11059 of 2026

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To

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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.

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