W.P. No.17295 of 2026 __________ IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-04-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.17295 of 2026 and W.M.P. No.18583 of 2026 M/s.Smart Impex Solutions Behind Jainex, Parivahan Khewat, 103/88 Sector,141 MT Manesar, Village Bhangrola, Faruknagar Gurugram, Haryana-122 505 Rep by its Authorised Signatory Mr.Jitender ..Petitioner(s) Vs 1. The Commissioner of Customs (Chennai- II)Imports, Customs 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 1-3 herein forthwith to allow provisional Release of the consignment of 121 pkgs(99units and 22 pkgs)of various models of secondhand Highly specialized Equipments-Digital Multifunction print and copying machines, imported by the petitioner and which have been submitted for clearance before the respondents vide Bills of Entry NO.8627682 dated12.4.2026 on execution of Simple Bond for 100 percentage of enhanced value of goods and also payment of applicable total GST (customs https://www.mhc.tn.gov.in/judis W.P. No.17295 of 2026 __________ Duty is exempted on the enhanced value, as appraised by the Chartered Engineers M/s.Supreme Techno Associated Pvt ltd, vide their Report No.STA/IR/O and VC/C-018/2026-2027 dated 22.4.2026. For Petitioner(s): Mr.Vishal Sridhar for Mr.Anirudh A Sriram For Respondent(s): Mr.S.M.Deenadayalan Senior Standing Counsel ORDER The present writ petition is filed praying for a writ of Mandamus to direct the respondents 1-3 herein forthwith to allow provisional release of the consignment of 121 pkgs (99units and 22 pkgs) of various models of secondhand highly specialized equipments-digital Multifunction print and copying machines, imported by the petitioner and which have been submitted for clearance before the respondents vide Bills of Entry No.8627682 dated 12.4.2026 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. 2. At the outset, it is submitted by the learned counsel for petitioner and respondents in unison that the issue involved in this writ petition stands covered by a decision of this Court in W.P.Nos.29418 of 2024 and etc., (batch) dated 10.07.2025, and that the same relief may be extended in this writ petition. The relevant portions of the order is extracted hereunder: “32. For the foregoing reasons, these writ petitions are https://www.mhc.tn.gov.in/judis W.P. No.17295 of 2026 __________ disposed of by this Court by issuing the following directions:~ (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. In view of the above, 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. 29-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No MKA https://www.mhc.tn.gov.in/judis W.P. No.17295 of 2026 __________ To: 1.The Commissioner of Customs (Chennai-II) Imports, Customs 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.17295 of 2026 __________ MOHAMMED SHAFFIQ J. MKA W.P. No.17295 of 2026 29-04-2026 https://www.mhc.tn.gov.in/judis