Madras High Court
M/S.Golden Sunrise International vs The Addl. Commissioner Of Customs ... on 24 March, 2026
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
WP No.11002 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 24-03-2026
CORAM
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ
WP No.11002 of 2026
M/s.Golden Sunrise International,
Old No.184/12D, New No.30, First Floor,
Jaya Nagar Main Road, Jaya Nagar,
Thiruvallur District 602001.
Represented by its Partner,
Mr.Rayasam Gopal Jayakumar.
..Petitioner
Vs
1. The Additional Commissioner of Customs
(Preventive),
The Principal Commissioner of
Customs (Preventive),
Chennai III Preventive Commissionerate,
No.60 Rajaji Salai, Customs House,
Chennai 600001.
2. The Deputy Director (CI),
DRI, Headquarters,
Directorate of Revenue Intelligence,
Plot No.11-B, Institutional Area,
Vasanth 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
__________
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https://www.mhc.tn.gov.in/judis
WP No.11002 of 2026
Prayer: Writ of Mandamus for a direction to respondents to consider case of
petitioner and to permit re-test of goods under import, covered under Bill of
Entry Numbers, viz., (1) 7754248 dated 13.01.2025 (2) 7760439 dated
13.01.2025 and (3) 7595557 dated 03.01.2025 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 representation of petitioner dated 10.02.2026 seeking re-testing of
imported goods.
For Petitioner : Mr.S.Baskaran
For Respondents: Mr.Pragadish
Senior Standing Counsel
for R1 & R2
Mr.Santhanaraman
Standing Cousnel 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) 7754248 dated 13.01.2025 (2) 7760439 dated 13.01.2025 and (3) 7595557 dated 03.01.2025 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 representation of petitioner dated 10.02.2026 seeking re-testing of imported goods.
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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 54075290 and 55162300. Hence, petitioner filed writ petitions in W.P.Nos.44852, 44841 and 44857 of 2025 before this Court seeking re-export. This Court, by orders 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.” __________ Page3 of 7 https://www.mhc.tn.gov.in/judis WP No.11002 of 2026
4. It is stated that petitioner made several representations including one dated 10.02.2026 seeking re-test of goods. The present writ petition has been filed inasmuch the above representation has 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 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:
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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.
24-03-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No MRN __________ Page5 of 7 https://www.mhc.tn.gov.in/judis WP No.11002 of 2026 To
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-110070.
3. The Inquiry Officers/SIO, Directorate of Revenue Intelligence (DRI), 7th Floor, Drum Shaped Building, I.P. Bhawan, I.P. Estate, New Delhi-110002.
__________ Page6 of 7 https://www.mhc.tn.gov.in/judis WP No.11002 of 2026 MOHAMMED SHAFFIQ, J.
MRN WP No.11002 of 2026 24-03-2026 __________ Page7 of 7 https://www.mhc.tn.gov.in/judis