WP No. 356 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-01-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE WP No. 356 of 2026 AND WMP NO. 429 OF 2026,WMP NO. 439 OF 2026,WMP NO. 430 OF 2026,WMP NO. 444 OF 2026,WP NO. 362 OF 2026,WP NO. 363 OF 2026,WMP NO. 422 OF 2026,WMP NO. 440 OF 2026,WMP NO. 450 OF 2026,WP NO. 366 OF 2026,WP NO. 379 OF 2026,WP NO. 368 OF 2026,WP NO. 386 OF 2026 1. M/s. Skylark Office Machines 58/71 , Aziz Nulk, 3rd Street, Thousand Lights, Chennai 06 Rep. by its Manager, Hem Chand Dubey Petitioner(s) 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 Respondent(s) WP No. 362 of 2026 1. M/s. Growlam Office Private Limited A-5/ 235 , Basement, Paschim Vihar, New Delhi 110 063 Rep. by its Director, Mr.Ankit Khetterpal https://www.mhc.tn.gov.in/judis WP No. 356 of 2026 Petitioner(s) 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 Respondent(s) WP No. 363 of 2026 1. M/S. M.D.Exims B.803 Siver Nesst, besides Waves, near Konark Near Canal, bhayli Roa, Vadodara 391 410 Rep by its Authorised Signatory, Gautam Sharma Petitioner(s) 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 Respondent(s) https://www.mhc.tn.gov.in/judis WP No. 356 of 2026 WP No. 366 of 2026 1. M/s. M.D. Exims B-803, Silver Nesst, Besides Waves, Near Konark Near Canal,BhayliRoa, Vadodara 391 410 Rep. by its authorised signatory Gautam Sharma Petitioner(s) 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 Respondent(s) WP No. 379 of 2026 1. M/S. Meenakshi Auto Machines Old No 10, New No 22 Azhiz Mulk, 4th Street, Thousand Light, Chennai 600 006 Rep by its proprietor, Mr. Hem Chand Dubey Petitioner(s) 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 https://www.mhc.tn.gov.in/judis WP No. 356 of 2026 3.The Deputy Commissioner Of Customs(gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001 Respondent(s) WP No. 368 of 2026 1. M/S. Asian Copiers BG6/54A Paschim vihar, New Delhi 110 063, Rep. by its Proprietor Mr. Akshay Khetterpal Petitioner(s) 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 Respondent(s) WP No. 386 of 2026 1. M/s. City Office Equipment Old no. 20 (New No. 47) Aziz Mulk, 3rd Street, Thousand Light, Chennai 06 Rep. by its proprietor Mrs. M.Josphine Petitioner(s) Vs 1. The Commissioner Of Customs (chennai II)imports Custom House, No.60, Rajaji salai, Chennai-600 001 https://www.mhc.tn.gov.in/judis WP No. 356 of 2026 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) WP No. 356 of 2026 PRAYER Directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 108 Units of various models of Second hand Highly Specialized Equipments -Digital Multi function print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide a Bill of Entry No.5878590 dated 24.11.2025 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 as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt ltd in their report No.STA/IR/O and VC/ C-691 /2025-2026 dated 24.11.2025 WP No. 362 of 2026 PRAYER Directing 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 Multi function print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide a Bill of Entry No.5581188 dated 8.11.2025 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 as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt ltd in their report No.STA/IR/O and VC/ C-663 /2025-2026 dated 15.11.2025 mentioned above WP No. 363 of 2026 PRAYER Directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 88 Units of various models of Second hand Highly Specialized 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. 356 of 2026 the respondents vide a Bill of Entry No.5714476 dated 15.11.2025 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 as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt ltd in their report No.STA/IR/O and VC/ C-684 /2025-2026 dated 24.11.2025 WP No. 366 of 2026 PRAYER Directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 90 Units of various models of Second hand Highly Specialized Equipments -Digital Multi function print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide a Bill of Entry No.5990968 dated 29.11.2025 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 as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt ltd in their report No.STA/IR/O and VC/ C-746 /2025-2026 dated 8.12.2025 WP No. 379 of 2026 PRAYER Directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of total 120 units and 97 respectively, of various models of Second hand Highly Specialized Equipments -Digital Multi function print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide a Bill of Entry Nos (1) 5830316 dated 21.11.2025 and (2) 5830703 dated 21.11.2025, respectively, 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 as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt ltd in their report No.STA/IR/O and VC/ C-690/2025-2026 dated 26.11.2025 (2) STA/IR / O and VC / C-699/ 2025- 2026 dated 29.11.2025 respectively WP No. 368 of 2026 PRAYER Directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of total 124 units, 101 units as against declared invoice quanity of 103 units and 86 Units respectively, of various models of Second hand Highly Specialized Equipments -Digital Multi function print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide a Bill of Entry Nos (1) 5440682 dated 01.11.2025, (2) 5483680 dated 04.11.205 and (3) 5500828 dated 04.11.2025, respectively, on execution of simple bond for 100 percentage of enhanced value of goods and also payment of applicable total GST (customs Duty is exempted) https://www.mhc.tn.gov.in/judis WP No. 356 of 2026 on the enhanced value as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt ltd in their report No.STA/IR/O and VC/ C-636/2025- 2026 dated 12.11.2025 (2) STA/IR / O and VC / C-655 / 2025- 2026 dated 13.11.2025 and (3) STa / IR / O and VC / C-622 / 2025-2026 dated 07.11.2025 respectively WP No. 386 of 2026 PRAYER Directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 101 units as against declared invoice quantity of 100 Units of various models of Second hand Highly Specialized Equipments -Digital Multi function print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide a Bill of Entry No.5840559 dated 21.11.2025 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 as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt ltd in their report No.STA/IR/O and VC/ C-695 /2025-2026 dated 28.11.2025 For Petitioner(s): Mr.C.S.Vikram Krishna For Mr.Vaibhav R Venkatesh For Respondent(s): Mr.J.Hari Krishna,jsc For Respondent COMMON ORDER In all these writ petitions, a direction is sought for to direct the respondents to forthwith allow the Provisional Release of the goods (Second hand Highly Specialized Equipments - Digital Multifunction Print & Copying Machines), imported by the respective petitioners covered under the Bill of Entry mentioned in the prayer to each of these writ petitions. 2. Heard the learned counsel for the petitioners and the learned standing counsel for the respondents. https://www.mhc.tn.gov.in/judis WP No. 356 of 2026 3. The respective petitioners have imported Second hand Highly Specialized Equipments - Digital Multifunction Print & Copying Devices (in short “MFDs”) and their goods have been detained by the Customs Department for non-production of a) Bureau of Indian Standards (BIS) certificate and b) Authorization from the Directorate General of Foreign Trade (DGFT). They seek for provisional release of the MFDs through these writ petitions. 4. A batch of writ petitions pertaining to the very same issue was disposed of by this Court on 10.07.2025 in W.P.No.29418 of 2024 batch, wherein also similar importers, who have imported similar goods, sought for provisional release as per the provisions of the Customs Act, 1962. The said batch of writ petitions referred to supra were disposed of by this Court by issuing certain directions. Since the relief sought for in these writ petitions is one and the same to the one sought for in a batch of writ petitions referred to supra, similar directions in these writ petitions as well will have to be issued by this Court. 5. Accordingly, these writ petitions are disposed of by this Court by issuing the following directions:- https://www.mhc.tn.gov.in/judis WP No. 356 of 2026 (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. Consequently, connected writ miscellaneous petitions are closed. No Costs. 08-01-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No ab https://www.mhc.tn.gov.in/judis WP No. 356 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 https://www.mhc.tn.gov.in/judis WP No. 356 of 2026 ABDUL QUDDHOSE J. ab WP No. 356 of 2026 AND WMP NO. 429 OF 2026,WMP NO. 439 OF 2026,WMP NO. 430 OF 2026,WMP NO. 444 OF 2026,WP NO. 362 OF 2026,WP NO. 363 OF 2026,WMP NO. 422 OF 2026,WMP NO. 440 OF 2026,WMP NO. 450 OF 2026,WP NO. 366 OF 2026,WP NO. 379 OF 2026,WP NO. 368 OF 2026,WP NO. 386 OF 2026 08-01-2026 https://www.mhc.tn.gov.in/judis