WP/17120/2026 of M/s Shreeji Corporation Vs The Commissioner of Customs (Chennai II) Imports,

W.P. No.17120 of 2026 __________ Page 1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-04-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.17120 of 2026 and W.M.P. No.18406 of 2026 M/s.Shreeji Corporation, B-02, Ground Floor, The Nest Building, Manorama Nagarkar Marg, Taikalwadi, Mahim West, Mumbai-40 016 Rep by its Proprietor, Mr.Krish Prakash Patel ..Petitioner(s) Vs 1. The Commissioner of Customs (Chennai II) Imports, Custom House, No.60, Rajaji salai, Chennai-600 001. 2. The Additional Commissioner of Customs (Gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001. 3. The Deputy Commissioner of Customs(Gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Mandamus directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 75 Units of various model s of Second hand Highly Specialized Equipments -Digital Multi function print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide a Bill of Entr y No.8621492 dated 11.04.2026 on execution of simple bond for 100 percentage of enhanced https://www.mhc.tn.gov.in/judis W.P. No.17120 of 2026 __________ Page 2 of 5 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 report No.STA/IR/O a nd VC/ C-016 /2026-2027 dated 18.04.2026 mentioned above. For Petitioner(s): Mr.Vishal Sridhar for Mr.Anirudh A Sriram For Respondent(s): Mr.S.M.Deenadayalan Senior Standing Counsel ORDER The present writ petition is filed praying for a writ of Mandamus to direct the respondents 1-3 herein to allow provisional release of 75 units of various models of second hand Highly Specialized Equipments-Digital Multi functi on print and copying Machines, imported by the petitioner and which have bee n submitted for clearance before the respondents vide a Bill of Entr y No.8621492 dated 11.04.2026 on execution of simple bond for 100 percentage of enhanced value of goods and also payment of applicable total GST (Customs Duty is exempted) on the enhanced value. 2. At the outset, it is submitted by the learned counsel for petiti oner and respondents in unison that the issue involved in this writ petition stands covered by a decision of this Court in W.P.Nos.29418 of 2024 and etc., (batch) dated 10.07.2025, and that the same relief may be extended in this writ petit ion. The relevant portions of the order is extracted hereunder: “32. For the foregoing reasons, these writ petitions are https://www.mhc.tn.gov.in/judis W.P. No.17120 of 2026 __________ Page 3 of 5 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 Custom s Act, 1962, within a period of four weeks from the date of receipt o f 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. (d) Connected writ miscellaneous petitions are closed. No Costs.” 3. In view of the above, the writ petition stands disposed of in ter ms of the directions of this Court in W.P.Nos.29418 of 2024 and etc., (batch) dated 10.07.2025. No costs. Consequently, the connected miscellaneous petition is closed. 29-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No MKA https://www.mhc.tn.gov.in/judis W.P. No.17120 of 2026 __________ Page 4 of 5 To: 1.The Commissioner of Customs (Chennai II) Imports, Custom House, No.60, Rajaji salai, Chennai-600 001. 2.The Additional Commissioner of Customs (Gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001. 3.The Deputy Commissioner of Customs(Gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001. https://www.mhc.tn.gov.in/judis W.P. No.17120 of 2026 __________ Page 5 of 5 MOHAMMED SHAFFIQ J. MKA W.P. No.17120 of 2026 29-04-2026 https://www.mhc.tn.gov.in/judis