W.M.P.No.56394 of 2025 in WP No. 50387 of 2025 __________Page 1 of 8 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26-12-2025 CORAM THE HON'BLE MR.JUSTICE V. LAKSHMINARAYANAN WMP NO. 56394 OF 2025 in W.P.No.50387 of 2025 M/s.Balaji Trading Company No. 1046, Binaki layout Near Regal Celebration Hall Binaki Mangalwari Nagapur 440 026, Rep by its proprietor Shri Rishabh Prabhakar Jaiswal ..Petitioner Vs 1. The Commissioner of Customs (Imports) Custom House, 60, Rajaji Salai, Chennai 600 001. 2. The Additional Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001. 3. The Deputy Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001 ..Respondents Prayer : Writ Miscellaneous Petition to grand interim direction to the respondents to release the goods imported under bill of Entry No. 623018 dated 11.12.2025 on such terms and conditions as may be imposed by this Hon’ble Court pending disposal of the writ petition. For Petitioner : Mr.B.Satish Sundar For Respondents : Mr.Su.Srinivasan Senior Central Government Standing Counsel https://www.mhc.tn.gov.in/judis W.M.P.No.56394 of 2025 in WP No. 50387 of 2025 __________Page 2 of 8 Order Mr.Su.Srinivasan, learned Senior Central Government Standing Counsel takes notice for the respondents. 2. The issue as to whether the import of goods in question is subject to Basic Customs Duty, requires a detailed analysis. However, considering the nature of the goods involved, which is perishable one, I am inclined to direct the authorities to release the goods provisionally, subject to certain conditions. Accordingly, the authorities are directed to provisionally release the goods in question forthwith, on furnishing bank guarantee for 10% and execute indemnity bond for 90% of the differential duty by the assessees. 26-12-2025 KST https://www.mhc.tn.gov.in/judis W.M.P.No.56394 of 2025 in WP No. 50387 of 2025 __________Page 3 of 8 To 1. The Commissioner of Customs (Imports) Custom House, 60, Rajaji Salai, Chennai 600 001. 2. The Additional Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001. 3. The Deputy Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001 https://www.mhc.tn.gov.in/judis W.M.P.No.56394 of 2025 in WP No. 50387 of 2025 __________Page 4 of 8 V.LAKSHMINARAYANAN J. KST WMP NO. 56394 OF 2025 in W.P.No.50387 of 2025 26-12-2025 https://www.mhc.tn.gov.in/judis W.M.P.No.56394 of 2025 in WP No. 50387 of 2025 __________Page 5 of 8 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.01.2026 CORAM THE HON'BLE MR.JUSTICE V. LAKSHMINARAYANAN WMP NO. 56394 OF 2025 in W.P.No.50387 of 2025 M/s.Balaji Trading Company No. 1046, Binaki layout Near Regal Celebration Hall Binaki Mangalwari Nagapur-440 026, Rep by its proprietor, Shri Rishabh Prabhakar Jaiswal ..Petitioner Vs 4. The Commissioner of Customs (Imports) Custom House, 60, Rajaji Salai, Chennai 600 001. 5. The Additional Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001. 6. The Deputy Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001. ..Respondents Prayer : Writ Miscellaneous Petition to grant interim direction to the respondents to release the goods imported under Bill of Entry No. 6230018 dated 11.12.2025 on such terms and conditions as may be imposed by this Hon’ble Court pending disposal of the writ petition. For Petitioner : Mr.B.Satish Sundar https://www.mhc.tn.gov.in/judis W.M.P.No.56394 of 2025 in WP No. 50387 of 2025 __________Page 6 of 8 Order By an order dated 26.12.2025, I had ordered release of goods that have been imported under Bill of Entry No. 6230018. However, the Registry, while typing the order, had left out one zero in the Bill of Entry. Hence, the petitioner has not been able to get release of goods. 2. Registry to correct the order copy and issue a fresh one today. 07.01.2026 ssb https://www.mhc.tn.gov.in/judis W.M.P.No.56394 of 2025 in WP No. 50387 of 2025 __________Page 7 of 8 To 1. The Commissioner of Customs (Imports) Custom House, 60, Rajaji Salai, Chennai 600 001. 2. The Additional Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001. 3. The Deputy Commissioner of Customs Group 1, Custom House, 60, Rajaji Salai, Chennai 600 001 https://www.mhc.tn.gov.in/judis W.M.P.No.56394 of 2025 in WP No. 50387 of 2025 __________Page 8 of 8 V.LAKSHMINARAYANAN J. ssb WMP NO. 56394 OF 2025 in W.P.No.50387 of 2025 07.01.2026 https://www.mhc.tn.gov.in/judis