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

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27-05-2026

CORAM

THE HON'BLE MR JUSTICE G. R. SWAMINATHAN Star Copiers 9869/6 Sadar Thana Road Multani Dhanda, Pahar Ganj New Delhi- 110 055 Represented by its Proprietor Rajiv Anand.

..Petitioner Vs

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

2. The Additional Commissioner Of Customs (Gr-5) Chennai II, Import Commissionerate, Custom House, No. 60 Rajaji Salai, Chennai-600001

3. The Deputy Commissioner Of Customs, (Gr-5) Custom House, No. 60 Rajaji Salai, Chennai-600001 ..Respondents Writ Petition filed under Article 226 of the Constitution of India directing the respondents 1 to 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment viz. used Digital Multifaction Print, Copying and Scanning Machines Numbering 114 units imported by the petitioner under Bill of Entry No.9140817 dated 08.05.2026 provisionally under Section 110A of the Customs Act.

For Petitioner(s):

Mr.S.Shriram For Respondent(s):

Mr.Sai Srujan Tayi Senior Central Government Standing Counsel

ORDER

Heard both sides.

2.

The learned counsel for the petitioner submits that the issue raised in this writ petition is squarely covered by the order of this Court dated 28.04.2026 passed in W.P.No.16838 of 2026. Hence, it is prayed that similar directions may be issued in the present writ petition also. 3.

The learned counsel appearing for the respondents has conceded the same.

4.

A careful perusal of the order passed by this Court in W.P.No.16838 of 2026 dated 28.04.2026, makes it clear that it covers the lis on hand. In light of the above, the request for provisional release is granted 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."

With the above directions, this writ petition is disposed of. No costs. 27-05-2026 Index: Yes/No Speaking/Non-speaking order nsd/bga To

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

2. The Additional Commissioner Of Customs (Gr-5) Chennai II, Import Commissionerate, Custom House, No. 60 Rajaji Salai, Chennai-600001

3. The Deputy Commissioner Of Customs, (Gr-5) Custom House, No. 60 Rajaji Salai, Chennai-600001

G.R.SWAMINATHAN J.

nsd/bga 27-05-2026