W.P.Nos.26336 & 26354 of 2026 Page Nos.1/7 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 09.07.2026 CORAM THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR W.P.Nos.26336 & 26354 of 2026 and W.M.P.Nos.28783 & 28807 of 2026 M/s.Asian Copiers BG 6/54A Paschim Vihar New Dlehi – 110 063 Rep. By its Proprietor Mr.Akshay Khetterpal ... Petitioner in W.P.No.26336 of 2026 M/s.Growlam Office Private Limited A-5/235, Basement Paschim Vihar New Delhi – 110 063 Rep. By its Director Mr.Ankit Khetterpal ... Petitioner in W.P.No.26354 of 2026 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 https://www.mhc.tn.gov.in/judis W.P.Nos.26336 & 26354 of 2026 Page Nos.2/7 Chennai-600 001. 3. The Deputy Commissioner of Customs (Gr.5) Custom House No.60, Rajaji Salai Chennai-600 001. … Respondents in both WPs Writ Petition No.26336 of 2026 filed under Article 226 of the Constitution of India seeking a writ of Mandamus, to direct the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 89 Units of various models of Second hand 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.9867020 dated 13.06.2026, 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. Prefect Chartered Engineers and Surveyors in their report No. PER/ CEC/ IMP/ SEA- 201 / 2026- 27 dated 19.06.2026 mentioned. Writ Petition No.26354 of 2026 filed under Article 226 of the Constitution of India seeking a writ of Mandamus, to direct the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 111 Units of various models of Second hand Highly Specialized Equipments -Digital Multifunction print and copying Machines, imported by the petitioner https://www.mhc.tn.gov.in/judis W.P.Nos.26336 & 26354 of 2026 Page Nos.3/7 and which have been submitted for clearance before the respondents vide Bills of Entry No.9867145 dated 13.06.2026, 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. Prefect Chartered Engineers and Surveyors in their report No. PER/ CEC/ IMP/ SEA- 197/2026-27 dated 18.06.2026 mentioned above. For Petitioner in both WPs : Mr.Vishal Sridar For Respondents in both WPs : Mr.Rajendran Raghavan Standing Counsel ***** C O M M O N O R D E R These writ petitions have been filed seeking issuance of a writ of mandamus directing respondents 1 to 3 to provisionally release the consignments comprising various models of second-hand highly specialised digital multi function printing and photocopying machines imported by the respective petitioners, upon execution of a simple bond for 100% of the enhanced value of the goods and payment of the applicable GST (the goods being exempt from customs duty) on the enhanced value as assessed by M/s. Perfect Chartered Engineers and Surveyors. https://www.mhc.tn.gov.in/judis W.P.Nos.26336 & 26354 of 2026 Page Nos.4/7 2. Learned counsel for the petitioners submits that the issue involved in the present writ petitions is squarely covered by the common order of this Court dated 10.07.2025 passed in W.P. Nos. 29418 of 2024 etc., batch. 3. Mr.Rajendran Raghavan, learned Standing Counsel, appearing for the respondents, fairly submits that the issue is covered by the aforesaid common order. 4. This Court has considered the submissions made on either side and perused the materials available on record. 5. Since the issue involved in these writ petitions is no longer res integra and stands squarely covered by the aforesaid common order, these writ petitions are disposed of in the following terms: (a) The Customs Department, Chennai, shall consider the petitioners’ request for provisional release of the goods in question and pass appropriate orders, imposing such conditions as it may deem fit in accordance with the provisions of the Customs Act, 1962, within a period of four (4) weeks from the date of receipt of a copy of this order; https://www.mhc.tn.gov.in/judis W.P.Nos.26336 & 26354 of 2026 Page Nos.5/7 (b) Upon the petitioners complying with the conditions so imposed, the Customs Department shall provisionally release the respective consignments within a period of two (2) weeks thereafter; and (c) The provisional release of the goods shall be subject to the outcome of the adjudication proceedings under the Customs Act, 1962. The order of provisional release shall not preclude the Customs Department from passing appropriate final orders in accordance with law. 6. Consequently, the connected miscellaneous petitions are closed. There shall be no order as to costs. 09.07.2026 Speaking / Non-speaking order Neutral Citation : Yes / No Index : Yes / No mk https://www.mhc.tn.gov.in/judis W.P.Nos.26336 & 26354 of 2026 Page Nos.6/7 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.Nos.26336 & 26354 of 2026 Page Nos.7/7 HEMANT CHANDANGOUDAR, J., mk W.P.Nos.26336 & 26354 of 2026 09.07.2026 https://www.mhc.tn.gov.in/judis