Madras High CourtWP/4837/2026disposed of

M/S. Star Overseas v. The Commissioner Of Customs,

2026-02-10Honourable Mr Justice Abdul Quddhose5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10-02-2026

CORAM

THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE

1. M/s. Star Overseas A-262, Meera Bagh, Paschim Vihar, Sunder Vihar SO, New Delhi 110 087 , Rep. by its Proprietor, Lakshay Anand Petitioner(s) Vs

1. The Commissioner of Customs, Chennai II Import Commissionerate, Custom House,No.60,Rajaji Salai, Chennai-600 001.

2.The Addl.Commissioner of Customs(Gr-5), Chennai II Import Commissionerate, Custom House,No.60,Rajaji Salai, Chennai-600 001 3.The Dy.commissioner of Customs (Gr-5), Custom House,No.60,Rajaji Salai, Chennai-600 001 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 110 units imported by the petitioner under Bill of Entry No.7221054 dated 31.01.2026 provisionally under Sec.110A of the Customs Act.

For Petitioner(s):

Mr.N.Viswanathan For Respondent(s):

Mrs.Revathi Manivannan,SPC

ORDER

In this writ petition, 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 petitioner covered under the Bill of Entry mentioned in the prayer to this writ petition.

2. Heard the learned counsel for the petitioner and the learned standing counsel for the respondents.

3. The petitioner has 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 nonproduction 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 this writ petition.

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 this writ petition is one and the same to the one sought for in a batch of writ petitions referred to supra, similar directions, in this writ petition as well, will have to be issued by this Court.

5. Accordingly, this writ petition is 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 this writ petition, 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 petitioner, the Customs Department, Chennai, is directed to release the goods provisionally to the writ petitioner 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.

10-02-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes ab To 1.The Commissioner of Customs, Chennai II Import Commissionerate, Custom House,No.60,Rajaji Salai, Chennai-600 001.

ABDUL QUDDHOSE J.

ab 10-02-2026