Chaitanya And Co v. The Commissioner Of Customs
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03-12-2025
CORAM
THE HON'BLE MR JUSTICE ABDUL QUDDHOSE WP No. 46708 of 2025, WP NO. 46713 OF 2025, WP NO. 46710 OF 2025 and WP NO. 46715 OF 2025 Chaitanya And CoShop No.3, Plot Nos.22, 23 And 24 Lotus Anjali Apartments Kphp Colony, Hyderabad-500 072 Rep By Its Partner, Kuruvella Krishna ..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- ..Respondent(s) WP No. 46713 of 2025 M/s.Chaitanya And Co Shop No.3, Plot Nos.22, 23 And 24 Lotus Anjali Apartments Kphp Colony Hyderabad-500 072 Rep By Its Partner Kuruvella Krishna ..Petitioner(s) Vs 1.The Commissioner Of CustomsChennai Ii Import __________Page 1 of 8
Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001 2.The Addl.Commissioner Of Cusetoms(gr- ..Respondent(s) WP No. 46710 of 2025 M/s.S.P.Associates1/11959, Uldhanpur, Naveen Shahdara, New Delhi-110 032 Rep By Its Proprietor, Yogendra Pratap ..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 Cusetoms(gr- ..Respondent(s) WP No. 46715 of 2025 M/s.Star Enterprises330, Anna Salai Melvisharam, Ranipet, Vellore-632 509 Rep By Its Proprietor Rasheeth ..Petitioner(s) Vs 1.The Commissioner Of Customs Chennai Ii __________Page 2 of 8
Import Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001 2.The Addl.Commissioner Of Customs(gr- ..Respondent(s) 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 97 units imported by the petitioner under Bill of Entry NO.5428796 dated 31.10.2025 provisionally under sec.110A of the Customs Act WP No. 46713 of 2025 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 218 units imported by the petitioner under Bill of Entry NO.5639829 dated 11.11.2025 provisionally under sec.110A of the Customs Act WP No.
46710 of 2025 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 102 units imported by the petitioner under Bill of Entry NO.5252059 dated 22.10.2025 provisionally under sec.110A of the Customs Act WP No.
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 94 units imported by the petitioner under Bill of Entry NO.5686884 dated 14.11.2025 provisionally under sec.110A of the Customs Act For Petitioner(s):
Mr N.Viswanathan For Respondent(s):
Mr G. Meganathan, JSC COMMON ORDER In 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.
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3. 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.
4. 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 __________Page 5 of 8
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.
03-12-2025 Index: Yes/No RKM __________Page 6 of 8
ABDUL QUDDHOSE J.
RKM To 1.The Commissioner Of CustomsChennai Ii Import Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001 2.The Addl.Commissioner Of Cusetoms(grWP No. 46708 of 2025ANDWP NO. 46713 OF 2025,WP NO. 46710 OF 2025,WP NO. 46715 OF 2025 __________Page 7 of 8
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