M/S.Maruti Enterprises v. The Commissioner of Customs (Chennai Ii) Import

ORDER The above Writ Petition has been filed seeking a direction to the Respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of found quantity 107 units as against the quantity 104 units as declared in the supplier invoice of various modes of secondhand Highly specialized Equipments - Digital Multifunction Print and copying Machines, imported by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No. 948674 dt 25.05.2026, on execution of simple Bond for 100 percentage of enhanced value of goods and also payment of applicable total GST (Custom 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 and VC/ C-053/ 2026-2027 dt 28.5.2026.

¶2The case of the petitioner is that the petitioner is a duly registered Micro Small and Medium enterprise engaged in the business of import and Page3 of 6 trading of Second-hand Digital Multifunction Print & Copying Machines

(MFDs) which are Highly Specialised Equipments and Capital Goods. During the course of their business, the petitioner company imported the consignments comprising 107 units of Second-hand Digital Multifunction Print & Copying Machines from M/s.International Coperiers, UK and filed Bills of Entry No.9486674 dated 25.05.2026 before Chennai customs seeking clearance of the goods under the relevant provisions. Despite the statutory exemptions and favourable inspection reports, the respondents have failed to release the consignments on the ground that BIS registration is mandatory and that the subjects goods are restricted for imports.

¶5Learned counsel appearing for the petitioners submitted that the imported MFDs are exempted from the Compulsory Registration Order by virtue of Clause 8(d) of the MeiTy Amendment Order dated 01.07.2021, as each machine weighs more than 80 kgs and qualifies as Highly Specialised Equipment and therefore, the goods are freely importable as Secondhand Capital Goods under Para 2.31(1)(d) of the FTP, 2023. In this regard, learned counsel appearing for the petitioner relied upon the order passed by this in W.P.No.29418 of 2024 etc batch dated 10.07.2025 wherein this Court had issued directions for provisional release of the goods under the provisions of the Customs Act, 1962. Therefore, he prayed that similar relief may be granted to the petitioners herein as well. Page4 of 6

¶6Learned Panel Counsels appearing for the respondents jointly submitted that if the petitioners fulfil the earlier conditions imposed by this Court in W.P.No.29418 of 2024 etc batch more particularly in para 32 of the order dated 10.07.2025, appropriate orders would be passed by the respondents with regard to release of the subject goods.

¶7In view of the fact that the similar issue has already been considered by this Court in a batch of Writ Petitions in W.P.No.29418 of 2024 etc., dated

10.07.2025, this Court is inclined to dispose of these Writ Petitions in line with the earlier order. Accordingly, the following directions are issued:-

(i) 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 period of four weeks from the date of receipt of a copy of this order.

(ii) Upon 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.

(iii) Provisional release of the goods in question is subject to final Page5 of 6 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.

(iv) Connected writ miscellaneous petition is closed. No Costs. 18-06-2026 Index: Yes/No Speaking/Non-speaking order rli To

¶1The Commissioner Of Customs (chennai Ii) Import Custom House, No.60, Rajaji salai, Chennai-600 001.

¶2The Addl.Commissioner Of Customs (gr-5) Custom House, No.60, Rajaji salai, Chennai-600001.

¶3The Dy.Commissioner of Customs (Gr-5), Custom House,No.60, Rajaji salai, Chennai-600 001. Page6 of 6

M.DHANDAPANI, J. rli 18-06-2026

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18-06-2026 CORAM THE HON'BLE MR JUSTICE M.DHANDAPANI and WMP.No.24801 of 2026 M/s.Maruti Enterprises No.17/10,Azhiz Mulk, 5th street thousand lights chennai-600 006 Rep by its proprietor Hansraj sharma ..Petitioner(s) Vs 1. The Commissioner Of Customs (chennai Ii) Import Custom House, No.60, Rajaji salai, Chennai- 600 001. 2. The Addl.Commissioner Of Customs (gr-5) Custom House, No.60, Rajaji salai, Chennai- 600001. 3. The Dy.Commissioner of Customs (Gr-5), Custom House,No.60, Rajaji salai, Chennai- 600 001. ..Respondent(s) Writ Petition is filed under Article 226 of Constitution of India, to issue a Writ of Mandamus directing the Respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of found quantity 107 units as against the quantity 104 units as declared in the supplier invoice of various modes of secondhand Highly specialized Equipments - Digital Multifunction Print and copying Machines, imported by the Petitioner and which have been submitted Page2 of 6 for clearance before the Respondents vide Bill of Entry No. 948674 dt 25.05.2026, on execution of simple Bond for 100 percentage of enhanced value of goods and also payment of applicable total GST (Custom 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 and VC/ C-053/ 2026- 2027 dt 28.5.2026 and pass For Petitioner(s): M/s.Anirduh A Sriram For Respondent(s): Mr.B.Sivaraman, Junior Panel Counsel