Authority: High Court of Judicature at Madras
Order Date: 07 July 2026
Case Overview
- Petitioners: M/s. Star Enterprises (proprietor Mr. Rasheeth) and M/s. C.S. Enterprises (proprietor Mrs. Josphine Mohanraj), filing W.P. Nos.25013/2026 and 25015/2026 respectively.
- Respondents: 1) The Commissioner of Customs, Chennai II Import Commissionerate; 2) The Additional Commissioner of Customs (Gr‑5), Chennai II Import Commissionerate; 3) The Deputy Commissioner of Customs (Gr‑5), Custom House, Chennai.
- Relief sought: Writ of Mandamus directing the respondents to forthwith release second‑hand highly specialized equipment – used digital multifunction print, copying and scanning machines – numbering 91 units (W.P. No.25013) and 93 units (W.P. No.25015).
- Legal basis: The equipment was imported under Bill of Entry No.9788223 dated 10‑06‑206, provisionally under Section 110A of the Customs Act, 1962.
- Counsel: Petitioners represented by Mr. S. Shriram; Respondents represented by Mr. B. Arvind Srevatsa (Junior Panel Counsel).
- The court noted that the issue is identical to that decided in W.P. No.16838 of 2026 dated 28‑04‑2026, which stipulated:
(a) Customs Department, Chennai, to pass provisional release orders within four (4) weeks of receipt of the court order, imposing conditions as deemed fit.
(b) Upon compliance with imposed conditions, provisional release to occur within two (2) weeks thereafter.
(c) Provisional release is subject to final adjudication, and does not preclude further orders in the adjudication proceedings.
Final Outcome
- The Madras High Court disposed of both writ petitions in terms of the directions issued in W.P. No.16838/2026, directing the Chennai Customs to follow the stipulated timeline for provisional release.
- No order as to costs was made.
Topics: Customs Release, Writ Petition