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Authority: High Court of Judicature at Madras\

Order Date: 09 July 2026\

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Case Overview\

  • Petitioners: M/s Meenakshi Auto Machines (Prop. Hem Chand Dubey), M/s Skylark Office Machines (Mgr. Hem Chand Dubey), M/s City Office Equipments (Auth. Signatory Mrs. Josphine), M/s Sunrise Retails (Prop. Mr. Parth Mohan).\
  • Respondents: 1. Commissioner of Customs (Chennai II) Imports Custom House, 2. Additional Commissioner of Customs (Gr.5) Custom House, 3. Deputy Commissioner of Customs (Gr.5) Custom House, all located at No.60, Rajaji Salai, Chennai‑600001.\
  • Writ Petitions filed under Article 226: W.P. Nos. 26315, 26318, 26325, 26327 (and 26329) of 2026, seeking a writ of mandamus directing the respondents to provisionally release consignments of second‑hand highly specialised digital multifunction printing and copying machines.\
  • Details of each petition:\
  • W.P. No.26315 – 107 units (invoice quantity 108) under Bills of Entry No. 9901648 dated 15‑06‑2026; valuation based on report No. PER/CEC/IMP/SEA‑211/2026‑27 dated 22‑06‑2026 by Perfect Chartered Engineers and Surveyors.\
  • W.P. No.26318 – 90 units under Bills of Entry No. 9965851 dated 18‑06‑2026; valuation based on report No. PER/CEC/IMP/SEA‑215/2026‑27 dated 24‑06‑2026 by Perfect Chartered Engineers and Surveyors.\
  • W.P. No.26325 – 226 units under Bills of Entry No. 9884103 dated 15‑06‑2026; valuation based on report No. PER/CEC/IMP/SEA‑214/2026‑27 dated 24‑06‑2026 by Perfect Chartered Engineers and Surveyors.\
  • W.P. No.26327 – 94 units under Bills of Entry No. 9884092 dated 15‑06‑2026; valuation based on report No. STA/IR/O and VC/C‑067/2026‑2027 dated 25‑06‑2026 by Supreme Techno Associates Pvt Ltd.\
  • All petitions sought provisional release upon execution of a simple bond for 100 % of the enhanced value of the goods and payment of the applicable GST (customs duty exempted).\
  • Counsel for petitioners: Mr. Anirudh A Sriram. Counsel for respondents: Mr. Rajendran Raghavan (Standing Counsel).\
  • The Court noted that the issue is covered by its common order dated 10‑07‑2025 (W.P. Nos. 29418 of 2024 etc.).\

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Final Outcome\

  • The writ petitions are disposed of on the ground that the matter is no longer res integra and is governed by the earlier common order.\
  • Directions to the Customs Department, Chennai:\

1. Consider the petitioners' requests for provisional release and pass appropriate orders, imposing any conditions deemed fit under the Customs Act, 1962, within four (4) weeks of receipt of a copy of this order.\

2. Upon compliance with the imposed conditions, provisionally release the respective consignments within two (2) weeks thereafter.\

3. The provisional release is subject to the outcome of the adjudication proceedings under the Customs Act, 1962 and does not preclude the Department from passing final orders thereafter.\

  • All connected miscellaneous petitions are closed; no order as to costs.\

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Topics: Customs Clearance, Judicial Order\