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CDJ 2026 MHC 5930 My Notes print Preview print print
Court : High Court of Judicature at Madras
Case No : W.P. No. 30710 of 2026 & WMP. No. 33733 of 2026
Judges: THE HONOURABLE MR. JUSTICE HEMANT CHANDANGOUDAR
Parties : M/s. MSK Traders, Represented by its Proprietrix Mrs. Maheswari, Chennai Versus The Deputy Commissioner of Customs Special Intelligence & Investigation Branch, Office of Principal Commissioner of Customs, Chennai & Others
Appearing Advocates : For the Petitioner: Hari Radhakrishnan, Advocate. For the Respondents: A.P. Srinivas, Senior Standing Counsel (Customs & GST).
Date of Judgment : 11-08-2026
Head Note :-
Constitution of India - Article 226 -
Judgment :-

(Prayer: This Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned notice dated 25.07.2026 issued by the 1st respondent in F.No.GEN/INV/DR/157/2026-SIIB and quash the same and further direct the respondents to release the goods covered by Bill of Entry No.2610412 dated 19.07.2026 after accepting the self-assessment made by the petitioner.)

1. The petitioner has challenged the communication dated 25.07.2026 issued by the first respondent, proposing to examine the consignment imported by the petitioner under Bill of Entry No.2610412 dated 19.07.2026 through the Special Intelligence and Investigation Branch (SIIB).

2. The petitioner states that the consignment consisted of roasted areca nuts and was detained by the respondent authorities on the suspicion that the goods had been misdeclared.

3. According to the petitioner, upon detention of the consignment, the imported food products ought to have been tested in accordance with the Food Safety and Standards Authority of India (FSSAI) Regulations, 2017. The petitioner, therefore, submitted a representation requesting that the consignment be tested by the competent authority under the said Regulations. However, without considering the representation, the first respondent issued the impugned communication proposing examination by the SIIB.

4. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents.

5. The petitioner claims that the imported goods are roasted areca nuts. The respondent authorities, however, have raised a doubt as to whether the goods are raw areca nuts or roasted areca nuts and, consequently, whether there has been any misdeclaration.

6. Regulation 5 of the Food Safety and Standards Authority of India Regulations, 2017, prescribes the procedure to be followed upon the arrival of food consignments at the port. The importer or Customs House Agent is required to file an Integrated Declaration Form, which is thereafter forwarded by the Customs authorities to the Food Import Clearance System of the FSSAI for processing in accordance with the prescribed procedure.

7. In the present case, the respondent Department has also issued an examination order proposing to draw representative samples of the imported consignment and forward them to an FSSAI/NABL- accredited laboratory for testing the following parameters:

                   (i) the nature, composition and description of the goods;

                   (ii) whether the goods are roasted areca nuts;

                   (iii) the percentage of moisture content in the areca nuts; and

                   (iv) whether the goods are fit for human consumption.

8. Thus, the very issues which are proposed to be examined by the respondent authorities relate to the nature and composition of the food product, whether the areca nuts are roasted, their moisture content and their fitness for human consumption. These are matters which require examination by the competent food safety authority in accordance with the applicable statutory procedure.

9. In the circumstances, the first respondent is directed to draw representative samples of the goods imported under Bill of Entry No.2610412 dated 19.07.2026 and forward the same to the jurisdictional Food Safety Authority, Chennai, for examination of the parameters specified in the examination order dated 19.07.2026. The said exercise shall be completed within a period of two weeks from the date of receipt of a copy of this order.

10. It is made clear that this order shall not preclude the Customs authorities from sending the samples to SIIB and to take further action in accordance with law based on the report of the competent authority and other materials available on record.

11. With the above direction, this Writ Petition is disposed of. No costs. Consequently, the connected Miscellaneous Petition is closed.
 
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