M/S.Balaji Trading Company v. The Commissioner Of Customs (Imports)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-12-2025
CORAM
THE HON'BLE MR.JUSTICE V. LAKSHMINARAYANAN M/s.Balaji Trading Company No. 1046, Binaki layout Near Regal Celebration Hall Binaki Mangalwari Nagapur 440 026, Rep by its proprietor Shri Rishabh Prabhakar Jaiswal ..Petitioner Vs
1. The Commissioner of Customs (Imports)
2. The Additional Commissioner of Customs
3. The Deputy Commissioner of Customs Chennai 600 001 ..Respondents Prayer : Writ Miscellaneous Petition to grand interim direction to the respondents to release the goods imported under bill of Entry No. 623018 dated 11.12.2025 on such terms and conditions as may be imposed by this Hon'ble Court pending disposal of the writ petition.
For Petitioner :
Mr.B.Satish Sundar For Respondents :
Mr.Su.Srinivasan Senior Central Government Standing Counsel __________Page 1 of 8
Order Mr.Su.Srinivasan, learned Senior Central Government Standing Counsel takes notice for the respondents.
2. The issue as to whether the import of goods in question is subject to Basic Customs Duty, requires a detailed analysis. However, considering the nature of the goods involved, which is perishable one, I am inclined to direct the authorities to release the goods provisionally, subject to certain conditions. Accordingly, the authorities are directed to provisionally release the goods in question forthwith, on furnishing bank guarantee for 10% and execute indemnity bond for 90% of the differential duty by the assessees.
26-12-2025 KST __________Page 2 of 8
To
1. The Commissioner of Customs (Imports)
2. The Additional Commissioner of Customs
3. The Deputy Commissioner of Customs Chennai 600 001 __________Page 3 of 8
V.LAKSHMINARAYANAN J.
KST 26-12-2025 __________Page 4 of 8
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07.01.2026
CORAM
THE HON'BLE MR.JUSTICE V. LAKSHMINARAYANAN M/s.Balaji Trading Company No. 1046, Binaki layout Near Regal Celebration Hall Binaki Mangalwari Nagapur-440 026, Rep by its proprietor, Shri Rishabh Prabhakar Jaiswal ..Petitioner Vs
4. The Commissioner of Customs (Imports)
5. The Additional Commissioner of Customs
6. The Deputy Commissioner of Customs ..Respondents Prayer : Writ Miscellaneous Petition to grant interim direction to the respondents to release the goods imported under Bill of Entry No. 6230018 dated 11.12.2025 on such terms and conditions as may be imposed by this Hon'ble Court pending disposal of the writ petition.
For Petitioner :
Mr.B.Satish Sundar __________Page 5 of 8
Order By an order dated 26.12.2025, I had ordered release of goods that have been imported under Bill of Entry No. 6230018. However, the Registry, while typing the order, had left out one zero in the Bill of Entry. Hence, the petitioner has not been able to get release of goods.
2. Registry to correct the order copy and issue a fresh one today. 07.01.2026 ssb __________Page 6 of 8
To
1. The Commissioner of Customs (Imports)
2. The Additional Commissioner of Customs
3. The Deputy Commissioner of Customs Chennai 600 001 __________Page 7 of 8
V.LAKSHMINARAYANAN J.
ssb 07.01.2026 __________Page 8 of 8