WP No. 20018 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-05-2026 CORAM THE HON'BLE MR JUSTICE G. R. SWAMINATHAN WP No. 20018 of 2026 and W.M.P.No.21402 of 2026 M/s. M.D. Exims, B-803, Silver Nesst, Besides Waves, Near Konark Near Canal, Bhayli Road, Vadodara – 391 410. Rep. by its Authorised Signatory, Gautam Sharma ..Petitioner(s) Vs 1. The Commissioner Of Customs (Chennai II) Import, 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 : Petition filed under Article 226 of the Constitution of India seeking issuance of a Writ of Mandamus, to direct the respondents 1 to 3 herein forthwith to allow Provisional Release of the consignment of 80 Units as against declared invoice quantity of 81 units, of various models of Second hand Highly Specialised Equipments -Digital Multi function print and copying Machines, imported by the petitioner and which have been submitted for clearance before https://www.mhc.tn.gov.in/judis WP No. 20018 of 2026 __________ Page2 of 4 the respondents vide Bills of Entry No.8863848 dated 24.04.2026, on execution of simple bond for 100 % 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 & VC/ C-025/2026-2027 dated 30.04.2026. For Petitioner(s): Mr.Anirudh A Sriram For Respondent(s): Mr.J.Hari Krishnan O R D E R Heard both sides. 2. The learned counsel for the petitioner submitted that the issue raised in this Writ Petition is covered by the order of this Court in W.P.No.16838 of 2026 dated 28.04.2026 and prayed that similar directions may be issued for this petitioner also. 3. A careful perusal of the order passed by this Court in W.P.No.16838 of 2026 dated 28.04.2026, makes it clear that it covers the lis at hand. In the light of the above, the request for provisional release is granted 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 this writ petition, by imposing conditions, as they deem fit, as per the provisions of the Customs Act, 1962, within a period of four weeks from the https://www.mhc.tn.gov.in/judis WP No. 20018 of 2026 __________ Page3 of 4 date of receipt of a copy of this order. b) On fulfilment of the said conditions by the petitioner, the Customs Department, Chennai, is directed to release the goods provisionally to the writ petitioner 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.” 4. With the above directions, this Writ Petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed. 20-05-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No gsk https://www.mhc.tn.gov.in/judis WP No. 20018 of 2026 __________ Page4 of 4 G.R.SWAMINATHAN, J. GSK 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 WP No. 20018 of 2026 and W.M.P.No.21402 of 2026 20-05-2026 https://www.mhc.tn.gov.in/judis