WP No. 19996 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-05-2026 CORAM THE HON'BLE MR JUSTICE G. R. SWAMINATHAN W.P. No. 19996 of 2026 M/s.SRK Overseas 4732/21, 1st Floor, Dayanand marg Delhi 110 002 Represented by its proprietor, Mr Manoj Mohan ..Petitioner(s) Vs 1. The Commissioner Of Customs, Chennai II, Import Commissionerate, Custom House, No. 60 Rajaji Salai, Chennai-600 001 2. The Addl. Commissioner of Customs (Gr-5) Chennai II, Import Commissionerate, Custom House, No. 60 Rajaji Salai, Chennai-600001 3. The Dy. Commissioner of Customs, (GR-5) Custom House, No. 60 Rajaji Salai, Chennai-600001 ..Respondent(s) PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Mandamus directing respondents 1 to 3 herein to forthwith release the various models of Secondhand Highly __________ Page1 of 5 https://www.mhc.tn.gov.in/judis WP No. 19996 of 2026 Specialized Equipment namely used Digital Multifaction Print, Copying and Scanning Machines Numbering 59 units imported by the petitioner under Bill of Entry No.9112481 dated 07.05.2026 provisionally under Sec. 110A of Customs Act. For Petitioner(s): Mr. N.Viswanathan For Respondent(s): Mr. J. Hari Krishna ORDER Heard both sides. 2. The learned counsel for the petitioner submits that the issue raised in this Writ Petition is squarely covered by the order of this Court passed in W.P.No.16838 of 2026 dated 28.04.2026. Hence, it is prayed that similar directions may be issued in the present Writ Petition also. 3. The learned counsel appearing for the respondents has conceded the same. 4. 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 on hand. In the light __________ Page2 of 5 https://www.mhc.tn.gov.in/judis WP No. 19996 of 2026 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 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.” 5. With the above directions, this Writ Petition is disposed of. No costs. 20-05-2026 (2/2) Asi / Ssk __________ Page3 of 5 https://www.mhc.tn.gov.in/judis WP No. 19996 of 2026 To 1. The Commissioner of Customs, Chennai II, Import Commissionerate, Custom House, No. 60 Rajaji Salai, Chennai-600 001 4. The Addl. Commissioner of Customs (Gr-5) Chennai II, Import Commissionerate, Custom House, No. 60 Rajaji Salai, Chennai-600001 5. The Dy. Commissioner of Customs, (GR-5) Custom House, No. 60 Rajaji Salai, Chennai-600001 __________ Page4 of 5 https://www.mhc.tn.gov.in/judis WP No. 19996 of 2026 G.R.SWAMINATHAN, J. Asi / Ssk W.P. No. 19996 of 2026 20-05-2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis