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Madras High CourtWP/252/2026disposed of

M/S. E-Business Machines v. The Commissioner Of Customs

2026-01-08Honourable Mr Justice Abdul Quddhose11 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08-01-2026

CORAM

THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE AND WP NO. 254 OF 2026,WP NO. 267 OF 2026,WP NO. 270 OF 2026,WP NO. 269 OF 2026,WP NO. 275 OF 2026,WP NO. 276 OF 2026,WP NO. 272 OF

1. M/s. E-business Machines OLD NO. 7 NEW NO. 17, Crescent park street, T.Nagar, Chennai 17 Rep.

by its proprietor, Mr.Ramesh Reddy Petitioner(s) Vs

1. The Commissioner Of Customs Custom House, No. 60 Rajaji Salai Respondent(s) WP No. 254 of 2026

1. M/s. Tulsai Enterprise Shop No.22, Marmaid 1, Plot No. 32/ 33 Sector 11 CBD, Belapur Thane, Navi Mumbai 400 614 Rep. by its proprietor, Harish Gagal

Petitioner(s) Vs

1. The Commissioner Of Customs Respondent(s) WP No. 267 of 2026

1. M/S. Virmani Safety Products Shop No.26, Ansari Market, Ansari Road, New Delhi-110 002 Rep by its Proprietor Kuldip Virmani Petitioner(s) Vs

1. The Commissioner Of Customs

Respondent(s) WP No. 270 of 2026

1. M/s. C.S.Enterprises New No.22, Old No.10,2nd Floor, Aziz Mulk 4th Street, Thousand Lights, Chennai- 600 006 Rep. By Its Proprietor Josphine Mohanraj Petitioner(s) Vs

1. The Commissioner Of Customs Respondent(s) WP No. 269 of 2026

1. M/S.Star Copiers 9869/6 Sadar Thana Road, Multani Dhanda, Pahar Ganj, New Delhi-110 055, Rep by its Proprietor Rajiv Anand Petitioner(s) Vs

1. The Commissioner Of Customs

Respondent(s) WP No. 275 of 2026

1. M/S.Atul Automation pvt ltd Office No 722, The Summit Business bay Behind Guru nanak Petrol Pump Opp andheri, Mumbai 400 093 Represented by its Director Mr. Atul Kamdar Petitioner(s) Vs

1. The Commissioner Of Customs Respondent(s) WP No. 276 of 2026

1. M/S Dark Line Copier 14 Mermaid Tower 1 Plot No 32/33 Sector 11, CBD Belapur Navi Mumbai 400614 Represented by its Proprietor Mr. Bipin Lira Nor Petitioner(s)

Vs

1. The Commissioner Of Customs Respondent(s) WP No. 272 of 2026

1. M/s. Salim Enterpirses Shop No.G-6/79, Shyam Lal Marg, Daryaganj, New Delhi- 110 002 Rep.

By Its Proprietor Mohammed Slaim.

Petitioner(s) Vs

1. The Commissioner Of Customs Respondent(s)

PRAYER Directing Respondents 1- 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction print, Copying and Scanning machines, numbering 108 units imported by the petitioner under Bill of Entry no. 6271121 dated 13.12.2025 provisionally under Sec. 110A of the customs Act WP No. 254 of 2026 PRAYER Directing Respondents 1- 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction print, Copying and Scanning machines, numbering 114 units imported by the petitioner under Bill of Entry no. 6359722 dated 17.12.2025 provisionally under Sec. 110A of the customs Act WP No.

267 of 2026 PRAYER Directing Respondents 1- 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction print, Copying and Scanning machines, numbering 108 units imported by the petitioner under Bill of Entry no. 6278575 dated 13.12.2025 provisionally under Sec. 110A of the customs Act WP No. 270 of 2026 PRAYER Directing Respondents 1- 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction print, Copying and Scanning machines, numbering 84 units imported by the petitioner under Bill of Entry no. 6135071 dated 06.12.2025 provisionally under Sec. 110A of the customs Act WP No.

269 of 2026 PRAYER Directing Respondents 1- 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction print, Copying and Scanning machines, numbering 118 units imported by the petitioner under Bill of Entry no. 6279436 dated 13.12.2025 provisionally under Sec. 110A of the customs Act WP No.

print, Copying and Scanning machines, numbering 116 units imported by the petitioner under Bill of Entry no. 5601029 dated 10.11.2025 provisionally under Sec. 110A of the customs Act WP No. 276 of 2026 PRAYER Directing Respondents 1- 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction print, Copying and Scanning machines, numbering 82 units imported by the petitioner under Bill of Entry no. 6134212 dated 06.12.2025 provisionally under Sec. 110A of the customs Act WP No. 272 of 2026 PRAYER Directing Respondents 1- 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction print, Copying and Scanning machines, numbering 112 units imported by the petitioner under Bill of Entry no. 6179603 dated 09.12.2025 provisionally under Sec. 110A of the customs Act For Petitioner(s):

Mr.N.Viswanathan 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.

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 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.

No Costs.

08-01-2026

Index:Yes/No Speaking/Non-speaking order Internet:Yes ab To 1.The Commissioner Of Customs Custom House, No. 60 Rajaji Salai

ABDUL QUDDHOSE J.

ab AND WP NO. 254 OF 2026,WP NO. 267 OF 2026,WP NO. 270 OF 2026,WP NO. 269 OF 2026,WP NO. 275 OF 2026,WP NO. 276 OF 2026,WP NO. 272 OF 08-01-2026