W.P.No.31370 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.08.2026 CORAM THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR W.P.No. 31370 of 20 26 and WMP.No.34461 of 2026 M/s.Excel Copiers Rep. By its Proprietor Mr.Ankit Khetterpal UB-14D, Arunachal Bhawan Barakhamba Road, New Delhi – 110 001. ... Petitioner 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. … Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the respondents 1 to 3 herein forthwith to allow Provisional Release of three consignments of 94 Units, of Reconditioned Highly Specialized Equipments - Digital Multifunction Print and Copying Machines 1/8 https://www.mhc.tn.gov.in/judis W.P.No.31370 of 2026 and 108 Units as against declared invoice quantity of 109 units 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 two Bills of Entry Nos (1) 9934922 dt.17.06.2026 covered by the Bill of Lading No. DKW2605503 dt.08.06.2026 and (2) 2154100 dt.27.06.2026 covered by the Bill of Lading No.HLCULI2260408518 dt. 12.05.2026, respectively, 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.Perfect Chartered Engineers and Surveyors in their Inspection Report and Valuation Certificate Nos. (1) PER/CEC/IMP/SEA-251/2026-27 dt. 14.07.2026 and (2) PER/CEC/IMP/SEA-277/2026-27 DT. 07.07.2026, respectively, provisionally under Sec 110A of the Customs Act. For Petitioner : Mr.Anirudh A Sriram For Respondents : Mr.G.Meganathan Junior Standing Counsel ***** ORDER Mr.G.Meganathan, learned Junior Standing Counsel takes notice for the respondents. 2. The petitioner has filed the present Writ Petition seeking issuance of a writ of mandamus directing the respondents 1 to 3 herein forthwith to allow 2/8 https://www.mhc.tn.gov.in/judis W.P.No.31370 of 2026 Provisional Release of three consignments of 94 Units, of Reconditioned Highly Specialized Equipments - Digital Multifunction Print and Copying Machines and 108 Units as against declared invoice quantity of 109 units 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 two Bills of Entry Nos (1) 9934922 dt.17.06.2026 covered by the Bill of Lading No. DKW2605503 dt.08.06.2026 and (2) 2154100 dt.27.06.2026 covered by the Bill of Lading No.HLCULI2260408518 dt. 12.05.2026, respectively, 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.Perfect Chartered Engineers and Surveyors in their Inspection Report and Valuation Certificate Nos. (1) PER/CEC/IMP/SEA-251/2026-27 dt. 14.07.2026 and (2) PER/CEC/IMP/SEA-277/2026-27 DT. 07.07.2026, respectively, provisionally under Sec 110A of the Customs Act. 3. Learned counsel for the petitioner submitted that the issue involved in the present writ petition is no longer res integra and is squarely covered by the common order of this Court dated 10.07.2025 passed in W.P. Nos.29418 of 3/8 https://www.mhc.tn.gov.in/judis W.P.No.31370 of 2026 2024 etc., batch, wherein this Court directed consideration of the importer’s request for provisional release of similar goods under Section 110A of the Customs Act. 4. Per contra, the learned Junior Standing Counsel appearing for the respondents submitted that by amendment dated 10.03.2026 to the Notification dated 01.07.2021, an exemption has been provided in respect of Highly Specialized Equipment (HSE) satisfying the prescribed criteria, subject to a specific exemption issued by the Ministry of Electronics and Information Technology under paragraph 2 of the Gazette Notification dated 18.03.2021, as amended on 26.04.2023, provided that the equipment is manufactured or imported in quantities of less than 100 units per model per year. It was further submitted that the amendment came into force with effect from 15.06.2026. He further submitted that to consider the claim of the petitioner, the date of the bills of lading will be considered as provided under Section 15 of the Customs Act, 1962. 5. I have considered the rival submissions and perused the materials placed on record. 4/8 https://www.mhc.tn.gov.in/judis W.P.No.31370 of 2026 6. Admittedly, the Bills of Lading in the present case is dated 17.06.2026 and 27.06.2026 respectively, which is prior to the date on which the amendment came into force, namely 15.06.2026. Unless a statutory notification expressly provides for retrospective operation, it can only operate prospectively. Therefore, the amendment relied upon by the respondents cannot govern imports covered by a Bill of Lading issued prior to its commencement. Consequently, the respondents cannot refuse to consider the petitioner’s request for provisional release by placing reliance upon the said amendment. 7. Apart from the above, the issue relating to provisional release of similar imported goods has already been considered by this Court in the common order dated 10.07.2025 passed in W.P. Nos.29418 of 2024 etc., batch. No distinguishing feature has been pointed out by the respondents warranting a different view. 8. In view of the above, this writ petition is disposed of with the following directions: (i) The respondents shall consider the petitioner’s request for provisional release of the imported goods under Section 110A of the Customs Act, 1962, and pass appropriate orders, imposing 5/8 https://www.mhc.tn.gov.in/judis W.P.No.31370 of 2026 such conditions as may be considered necessary in accordance with law, within a period of four (4) weeks from the date of receipt of a copy of this order. (ii) Upon the petitioner complying with the conditions so imposed, the respondents shall provisionally release the goods within a period of two (2) weeks thereafter. (iii) It is made clear that the provisional release of the goods shall be subject to the outcome of the adjudication proceedings under the Customs Act, 1962. The adjudicating authority shall decide the proceedings independently on their own merits and in accordance with law, uninfluenced by any observations made in this order. 9. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed. 07.08.2026 Index : Yes/No Speaking order / Non-speaking order Neutral Citation : Yes / No mk 6/8 https://www.mhc.tn.gov.in/judis W.P.No.31370 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. 7/8 https://www.mhc.tn.gov.in/judis W.P.No.31370 of 2026 HEMANT CHANDANGOUDAR.J., mk W.P.No. 31370 of 20 26 07.08.2026 8/8 https://www.mhc.tn.gov.in/judis