WP/35678/2024 of AVANA SURGICAL SYSTEMS Vs UNION OF INDIA

WP No. 35678 of 2024 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-04-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ WP No. 35678 of 2024 Avana Surgical Systems Private Limited, Represented By Its Director M.Vivekananda, No. 91, 2nd Floor, Sundar Nagar, 4th Avenue, Nandambakkam, Chennai -600 032. ..Petitioner(s) Vs 1. Union Of India Rep. By Its Secretary, Department Of Revenue, Ministry Of Finance, 28A, North Block, New Delhi -110 001. 2. The Principal Commissioner Of Customs, New Custom House, Grand Southern Trunk Rd, Meenambakkam, Chennai -600 027. 3. The Assistant Commissioner Of Customs-Group-5B, New Custom House, Grand Southern House, Grand Southern Trunk Road, Meenambakkam, Chennai -600 027. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India, seeking issuance of a Writ of Mandamus, directing the 2nd Respondent not to insist on Bank Guarantee for the Provisional Assessment of the imports m ade by the Petitioner-company as per the Guidelines contained in Clause No. 6(a) of Para-3 of the Circular No.38/2016-customs dated 22.08.2016 as amended by https://www.mhc.tn.gov.in/judis WP No. 35678 of 2024 __________ Page2 of 4 Circular No. 42/2020 dated 29.09.2020, issued by then Central Board of Excise and Customs. For Petitioner(s): Mr.Niranjan For Respondent(s): Mr.S.R.Sundar Standing Counsel ORDER This Writ Petition is filed seeking issuance of a Writ of Mandamus, directing the second respondent not to insist on Bank Guarantee for the Provisional Assessment of the imports made by Petitioner company as per the Guidelines contained in Clause No. 6(a) of Para-3 of the Circular No.38/2016- customs dated 22.08.2016 as amended by Circular No. 42/2020 dated 29.09.2020, issued by then Central Board of Excise and Customs. 2. Though initially, this Court expressed reluctance to entertain the prayer, inasmuch as the same does not relate to any particular consi gnment and is thus premature, apart from being pre-emptive, this Court is of the view that each imported consignment would have to be examined independently. However, it is open to petitioner to place reliance upon any C ircular or any other material in the course of adjudication proceedings, including provisi onal assessment. This Court has not expressed anything on the merits of the matter. https://www.mhc.tn.gov.in/judis WP No. 35678 of 2024 __________ Page3 of 4 3. In view of the above, this Writ Petition stands disposed of. No Costs. 07-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No ANU To 1. The Secretary, Department Of Revenue, Ministry Of Finance, 28A, North Block, New Delhi -110 001. 2. The Principal Commissioner Of Customs, New Custom House, Grand Southern Trunk Rd, Meenambakkam, Chennai -600 027. 3. The Assistant Commissioner Of Customs-Group-5B, New Custom House, Grand Southern House, Grand Southern Trunk Road, Meenambakkam, Chennai -600 027. https://www.mhc.tn.gov.in/judis WP No. 35678 of 2024 __________ Page4 of 4 MOHAMMED SHAFFIQ, J. ANU WP No. 35678 of 2024 07-04-2026 https://www.mhc.tn.gov.in/judis