M/S. Excel Copiers v. The Commissioner Of Customs (Chennai Ii) Import
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.12.2025 CORAM :
THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE W.P.No s . 47311, 47320, 47324 & 47330 of 202 and W.M.P.Nos.
52816 , 528 2 1, 528 & 528 of 2025 M/s.Excel Copiers, Rep. by its Partner, Mr.Ankit Khetterpal, UB-14D, Arunachal Bhawan, Barakhamba Road, New Delhi - 110 001.
... Petitioner in W.P.No.47311 of 2025 M/s.GRS Graphics, 120, Munish Plaza, 20, Ansari Road, Darya Ganj, New Delhi - 110 002, Rep. by its Proprietor, Mr.Ramesh Kumar Mohan ... Petitioner in W.P.No.47320 of 2025 M/s.Asian Copiers, BG 6/54A, Paschim Vihar, New Delhi - 110 063, Rep. by its Proprietor, Mr.Akshay Khetterpal Page No.1 of 11
... Petitioner in W.P.No.47324 of 2025 M/s.City Office Equipment, Old No.20 (New No.47), Aziz Mulk, rd Street, Thousand Light, Chennai - 600 006, Rep. by its Authorised Signatory, Mrs.M.Josphine ... Petitioner in W.P.No.47330 of 2025 Vs.
1.The Commissioner of Customs (Chennai II) Imports, Customs House, No.60, Rajaji Salai, Chennai - 600 010.
2.The Additional Commissioner of Customs (Gr.5), Customs House, No.60, Rajaji Salai, Chennai - 600 010.
3.The Deputy Commissioner of Customs (Gr.5), Customs House, No.60, Rajaji Salai, Chennai - 600 010.
... Respondents in all WPs Prayer in W.P.No.
47311 of 2025 : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, directing the respondents 1-3 herein forthwith to allow provisional Release of two consignments of each found quantities of 82 & 72 units, respectively as against the quantities of 93 units & 71 units, respectively Page No.2 of 11
declared in the supplier's invoices, of various models of secondhand highly specialized equipments-Digital Multifunction print & copying Machines, imported by the petitioner and which have been submitted for clearance before the Respondents vide two Bills of entry Nos.(1)5441069 dt.01.11.2025 and (2) 5441273 dt. 01.11.2025, respectively, on execution of simple Bond for 100% of enhanced value of goods and also payment of applicable total GST (Customs Duty is exempted) on the enhanced value, as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt. Ltd. in their reports Nos.(1) STA/ IR/O&VC/C-633/20252026 dt. 01.11.2025 and (2) STA/IR/O&VC/C-656/2025-2026 dt. 13.11.2025, respectively.
Prayer in W.P.No.
2 0 of 2025 : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, directing the 1-3 herein forthwith to allow provisional Release of consignments of 99 units, of various models of secondhand highly specialized equipments-Digital Multifunction print & copying Machines, imported by the petitioner and which have been submitted for clearance before the Respondents vide Bills of entry No.5579253 dated 08.11.2025, on execution of simple Bond for 100% of enhanced value of goods and also payment of applicable total GST (Customs Duty is exempted) on the Page No.3 of 11
enhanced value, as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt. Ltd. in their reports No.STA/IR/O&VC/C657/2025-2026 dated 14.11.2025. Prayer in W.P.No.
3 24 of 2025 : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, directing the respondents 1-3 herein forthwith to allow provisional Release of the consignment of 98 units of various models of Secondhand Highly Specialized Equipments-Digital Multifunction Print & Copying Machines, imported by the petitioner and which have been submitted for clearance before the Respondents vide Bill of entry No.5225023 dt.21.10.2025, on execution of simple Bond for 100% of enhanced value of goods and also payment of applicable total GST (Customs Duty is exempted) on the enhanced value, as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt. Ltd. in their reports No.STA/IR/O&VC/C- 615/2025-2026 dt. 04.11.2025 mentioned above. Prayer in W.P.No.
3 30 of 2025 : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, directing the respondents 1-3 herein forthwith to allow provisional Release of two consignments of each found quantities of 108 & 114 units, respectively, of various models of Secondhand Highly Specialized Equipments-Digital Multifunction Print & Copying Machines, imported Page No.4 of 11
by the petitioner and which have been submitted for clearance before the Respondents vide two Bills of entry Nos.(1) 5186965 dt.18.10.2025 and (2)5443264 dt.01.11.2025, respectively, on execution of simple Bond for 100% of enhanced value of goods and also payment of applicable total GST (Customs Duty is exempted) on the enhanced value, as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt. Ltd. in their reports Nos. (1)STA/IR/O&VC/C-591/2025-2026 dt.27.10.2025 and
(2) STA/IR/O&VC/C-634/2025-2026 dt.12.11.2025, respectively. For Petitioner (in all WPs) : Mr.Vaibhav R Venkatesh For Respondents (in all WPs) : Mr.Meganathan Senior Standing Counsel ***** 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 Page No.5 of 11
writ petitions.
2. Heard the learned counsel for the petitioners and the learned Junior Standing Counsel appearing 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, Page No.6 of 11
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 Page No.7 of 11
period of four (4) 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 (2) 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. Consequently, connected writ miscellaneous petitions are closed.
05.12.2025 Index : Yes / No Speaking order / Non-speaking order Page No.8 of 11
sp To 1.The Commissioner of Customs (Chennai II) Imports, Customs House, No.60, Rajaji Salai, Chennai - 600 010.
2.The Additional Commissioner of Customs (Gr.5), Customs House, No.60, Rajaji Salai, Chennai - 600 010.
3.The Deputy Commissioner of Customs (Gr.5), Customs House, No.60, Rajaji Salai, Chennai - 600 010.
Page No.9 of 11
ABDUL QUDDHOSE, J.
sp W.P.No s . 47 , 473 , 473 & 473 of 202 Page No.10 of 11
0 5 .12.2025 Page No.11 of 11