WP No. 50580 of 2025 __________Page 1 of 8 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-01-2026 CORAM THE HON'BLE MR JUSTICE ABDUL QUDDHOSE WP No. 50580 of 2025 AND WMP NO. 56634 OF 2025, WMP NO. 56652 OF 2025, WMP NO. 56643 OF 2025, WMP NO. 56654 OF 2025, WMP NO. 56648 OF 2025, WP NO. 50585 OF 2025, WP NO. 50592 OF 2025, WP NO. 50588 OF 2025, WP NO. 50590 OF 2025 M/s. BEST MEGA INTERNATIONALGL-6, Ansal Bhawan, K.G.Marg, New Delhi 110 001, Rep. by its proprietor, Rajesh Kumar Khetterpal ..Petitioner(s) Vs 1. The Commissioner Of Customs (chennai Ii), import, Customs House, No.60 Rajaji Salai, Chennai 10 2. The Additional Commissioner Of Customs(gr.5), Customs House, No.60 Rajaji Salai, Chennai 10 3. The Deputy Commissioner Of Customs(gr.5),Customs House, No.60 Rajaji Salai, Chennai 10 ..Respondent(s) WP No. 50585 of 2025 M/s. GENUINE COPIER SYSTEMS, Plot No. 77, Block P, Darya Ganj, New Delhi 110 002, Rep. by its proprietor, Sanjeev Goel ..Petitioner(s) Vs 1. The Commissioner Of Customs (chennai Ii) imports Customs House, No.60 Rajaji Salai, Chennai 10 2. The Additional Commissioner Of Customs(gr.5) Customs House, No.60 Rajaji Salai, Chennai 10 https://www.mhc.tn.gov.in/judis WP No. 50580 of 2025 __________Page 2 of 8 3. The Deputy Commissioner Of Customs(gr.5),Customs House, No.60 Rajaji Salai, Chennai 10 ..Respondent(s) WP No. 50592 of 2025 M/s. UNISTAR ENTERPRISES, 88, Rana Pratap MArket, Karol BAgh, New Delhi 110 005, Rep. by its Director Suresh Kumar Khetterpal ..Petitioner(s) Vs 1. The Commissioner Of Customs (chennai Ii) importsCustoms House, No.60 Rajaji Salai, Chennai 10 2. The Additional Commissioner Of Customs(gr.5) Customs House, No.60 Rajaji Salai, Chennai 10 3. The Deputy Commissioner Of Customs(gr.5), Customs House, No.60 Rajaji Salai, Chennai 10 ..Respondent(s) WP No. 50588 of 2025 M/s. UNISTAR ENTERPRISES, 88, Rana Pratap MArket, Karol Bagh, New Delhi 110 005, Rep. by its Director Suresh Kumar Khetterpal ..Petitioner(s) Vs 1. The Commissioner Of Customs (chennai Ii) importsCustoms House, No.60 Rajaji Salai, Chennai 10 2. The Additional Commissioner Of Customs(gr.5) Customs House, No.60 Rajaji Salai, Chennai 10 3. The Deputy Commissioner Of Customs(gr.5),Customs House, No.60 Rajaji Salai, Chennai 10 ..Respondent(s) https://www.mhc.tn.gov.in/judis WP No. 50580 of 2025 __________Page 3 of 8 WP No. 50590 of 2025 M/s. SMART IMPEX SOLUTIONS, behind jainex, Parivahan, Khewat, 103/ 88 Sector, 14IMT Manesar, Village Bhangrola, Faruknagar, Gurugram, Haryana- 122505 Rep. by its proprietor Mr.Jitender ..Petitioner(s) Vs 1. The Commissioner Of Customs (chennai Ii) importsCustoms House, No.60 Rajaji Salai, Chennai 10 2. The Additional Commissioner Of Customs(gr.5)Customs House, No.60 Rajaji Salai, Chennai 10 3. The Deputy Commissioner Of Customs(gr.5),Customs House, No.60 Rajaji Salai, Chennai 10 ..Respondent(s) https://www.mhc.tn.gov.in/judis WP No. 50580 of 2025 __________Page 3 of 8 WP No. 50590 of 2025 M/s. SMART IMPEX SOLUTIONS, behind jainex, Parivahan, Khewat, 103/ 88 Sector, 14IMT Manesar, Village Bhangrola, Faruknagar, Gurugram, Haryana- 122505 Rep. by its proprietor Mr.Jitender ..Petitioner(s) Vs 1. The Commissioner Of Customs (chennai Ii) importsCustoms House, No.60 Rajaji Salai, Chennai 10 2. The Additional Commissioner Of Customs(gr.5)Customs House, No.60 Rajaji Salai, Chennai 10 3. The Deputy Commissioner Of Customs(gr.5),Customs House, No.60 Rajaji Salai, Chennai 10 ..Respondent(s) directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 221 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.5654786 dated 12.11.2025 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-670 /2025- 2026 dated 21.11.2025 and pass WP No. 50585 of 2025 directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 108 Units as against declared invoice quantity of 106 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 https://www.mhc.tn.gov.in/judis WP No. 50580 of 2025 __________Page 4 of 8 of Entry No.5838632 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-692 /2025-2026 dated 27.11.2025 mentioned above and pass WP No. 50592 of 2025 directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 144 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.5878410 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-694 /2025-2026 dated 28.11.2025 mentioned above and pass WP No. 50588 of 2025 directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 108 Units (116 Pkgs) 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.5726534 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-672 /2025-2026 dated 15.11.2025 mentioned above and pass WP No. 50590 of 2025 directing the respondents 1 -3 herein forthwith to allow Provisional https://www.mhc.tn.gov.in/judis WP No. 50580 of 2025 __________Page 5 of 8 Release of the consignment of 98 Units as against declared invoice quantity of 97 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.5689962 dated 14.11.2025 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-671 /2025-2026 dated 22.11.2025 and pass For Petitioner(s): Mr.F.Ukkash for Mr.Vaibhav R Venkatesh For Respondent(s): Mr.J.Harikrishna, JSC 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. 50580 of 2025 __________Page 6 of 8 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:- (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 https://www.mhc.tn.gov.in/judis WP No. 50580 of 2025 __________Page 7 of 8 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. 06-01-2026 Neutral Citation: Yes/No RKM To 1. The Commissioner Of Customs (chennai Ii)i mportsCustoms House, No.60 Rajaji Salai, Chennai 10 2. The Additional Commissioner Of Customs(gr.5) Customs House, No.60 Rajaji Salai, Chennai 10 3. The Deputy Commissioner Of Customs(gr.5),Customs House, No.60 Rajaji Salai, Chennai 10 https://www.mhc.tn.gov.in/judis WP No. 50580 of 2025 __________Page 8 of 8 ABDUL QUDDHOSE J. RKM WP No. 50580 of 2025ANDWMP NO. 56634 OF 2025,WMP NO. 56652 OF 2025,WMP NO. 56643 OF 2025,WMP NO. 56654 OF 2025,WMP NO. 56648 OF 2025,WP NO. 50585 OF 2025,WP NO. 50592 OF 2025,WP NO. 50588 OF 2025,WP NO. 50590 OF 2025 06-01-2026 https://www.mhc.tn.gov.in/judis