W.P. No.10990 of 2026 __________ IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.10990 of 2026 and W.M.P. No.11922 of 2026 M/s.M.D.Exims, B-803,Silver Nesst, Besides Waves, Near Konark Near Canal, Bhayli Roa, Vadodara-391410 Rep. by its Authorised Signatory, Gautam Sharma ..Petitioner(s) Vs 1. The Commissioner of Customs (Chennai II) Imports, Custom House, No.60, Rajaji salai, Chennai-600 001. 2. The Additional Commissioner of Customs (Gr.5) Custom House, No.60, Rajaji salai, Chennai-600 001. 3. The Deputy Commissioner of Customs (Gr.5), Custom House, 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 Mandamus directing the respondents herein forthwith to allow Provisional Release of the consignment of 79 Units as against declared invoice quantity of 81 units of various models of Second hand Highly Specialized Equipments-Digital Multi function print and copying Machines, https://www.mhc.tn.gov.in/judis W.P. No.10990 of 2026 __________ imported by the petitioner and which have been submitted for clearance before the respondents vide a Bill of Entry No.7498610 dated 28.02.2026 on execution of simple bond for 100 percentage of enhanced value of goods and also payment of applicable total GST (Customs Duty is exempted) on the enhanced value as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt ltd in their report No.STA/IR/O and VC/ C-908/2025-2026 dated 6.3.2026 and pass For Petitioner(s): Mr.Anirudh A. Sriram For Respondent(s): Mr.R.P.Pragadish Senior Standing Counsel ORDER The present writ petition is filed praying for a writ of Mandamus to direct the respondents to allow provisional release of the consignment of second hand Highly Specialized Equipments - Digital Multi function print and copying Machines, imported by the petitioner which have been submitted for clearance before the respondents vide Bill of Entry No.7498610 dated 28.02.2026. 2. At the outset, it is submitted by the learned counsel for petitioner that under identical circumstances, this Court in W.P.Nos.29418 of 2024 and etc., (batch) vide order dated 10.07.2025 issued the following directions: “32. For the foregoing reasons, these writ petitions are disposed of by this Court by issuing the following directions:~ https://www.mhc.tn.gov.in/judis W.P. No.10990 of 2026 __________ (a) The Customs Department, Chennai, is directed to pass orders for provisional release of the goods, which are the subject matter of the dispute in these writ petitions, by imposing conditions, as they deem fit, as per the provisions of the Customs Act, 1962, within a period of four weeks from the date of receipt of a copy of this order. (b) On fulfilment of the said conditions by the petitioners, the Customs Department, Chennai, is directed to release the goods provisionally to the respective writ petitioners within a period of two weeks thereafter. (c) Provisional release of the goods in question is subject to final adjudication being made by the Customs Department, and the provisional release order shall not prevent the Customs Department to reverse its decision in the final adjudication by passing appropriate orders as per the provisions of the Customs Act. (d) Connected writ miscellaneous petitions are closed. No Costs.” 3. It is not even certain if the matter has been carried in appeal. Learned counsel for respondents on the other hand would submit that they are contemplating filing an appeal, however, inasmuch as there is no stay of operation of this order, this Court is inclined to dispose of this writ petition with the same directions. https://www.mhc.tn.gov.in/judis W.P. No.10990 of 2026 __________ 4. Accordingly, the writ petition stands disposed of in terms of the directions of this Court in W.P.Nos.29418 of 2024 and etc., (batch) dated 10.07.2025. No costs. Consequently, the connected miscellaneous petition is closed. 18-03-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No MKA https://www.mhc.tn.gov.in/judis W.P. No.10990 of 2026 __________ To: 1.The Commissioner of Customs (Chennai II) Imports, Custom House, No.60, Rajaji salai, Chennai-600 001. 2.The Additional Commissioner of Customs (Gr.5) Custom House, No.60, Rajaji salai, Chennai-600 001. 3.The Deputy Commissioner of Customs (Gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001. https://www.mhc.tn.gov.in/judis W.P. No.10990 of 2026 __________ MOHAMMED SHAFFIQ J. MKA W.P. No.10990 of 2026 18-03-2026 https://www.mhc.tn.gov.in/judis