Madras High Court
M/S Atul Commodities Pvt Ltd vs The Commissioner Of Customs on 17 December, 2025
Author: Abdul Quddhose
Bench: Abdul Quddhose
WP No. 49235 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 17-12-2025
CORAM
THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE
WP No. 49235 of 2025
AND
WP NO. 49238 OF 2025
1. M/s Atul Commodities Pvt Ltd
Behind Guru Nank Petrol Pump 722t
Opp Cinemax Teatre Andheri Kurla
Road, Mumbai Pin Code 400 093
Represented By Its Director, Mr. Atul
Kamdar
Petitioner(s)
Vs
1. The Commissioner Of Customs
Chennai II Import Commissionerate
Custom House, No 60 Rajaji Salai
Chennai 01
2.The Addl Commissioner Of Customs
(gr-5)
Chennai II Import Commissionerate
Custom House, No 60 Rajaji Salai
Chennai 01
3.The Dy. Commissioner Of Customs
(gr-5)
Custom House, No 60, Rajaji Salai,
Chennai 600 001
Respondent(s)
WP No. 49238 of 2025
1. M/s Copy Star Exports (india) Pvt
Ltd.,
15th 2nd Floor, Kantol Niwas 37-39
Modi Street Fort, Mumbai 400 001 Rep
https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/12/2025 09:44:54 pm )
WP No. 49235 of 2025
By Its Director, Mr. Govind Dharamshi
Ravaria
Petitioner(s)
Vs
1. The Commissioner Of Customs
Chennai Ii Import Commissionerate
Custom House, No 60 Rajaji Salai
Chennai 01
2.The Addl Commissioner Of Customs
(gr-5)
Chennai Ii Import Commissionerate
Custom House, No 60 Rajaji Salai
Chennai 01
3.The Dy. Commissioner Of Customs
(gr-5)
Custom House, No 60, Rajaji Salai,
Chennai 600 001
Respondent(s)
WP No. 49235 of 2025
PRAYER
Directing Respondents 1 -3 herein to forthwith release the various models of
Secondhand Highly specialized Equipment namely used Digital Multifunction
Print, Copying and Scanning Machines, numbering 114 units imported by the
petitioner under Bill of Entry No 5836476 dated 21.11.2025 provisionally under
Sec. 110A of the Customs Act and to pass
WP No. 49238 of 2025
PRAYER
Directing Respondents 1 -3 herein to forthwith release the various models of
Secondhand Highly specialized Equipment namely used Digital Multifunction
Print, Copying and Scanning Machines, numbering 120 units imported by the
petitioner under Bill of Entry No 6013973 dated 30.11.2025 provisionally under
Sec. 110A of the Customs Act and to pass
For Petitioner(s): Mr N.Viswanathan
For Respondent(s): M/s Pooja Jain
Junior Standing Counsel
https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/12/2025 09:44:54 pm )
WP No. 49235 of 2025
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 writ petitions.
2. Heard the learned counsel for the petitioners and the learned standing counsel 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, wherein also https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/12/2025 09:44:54 pm ) WP No. 49235 of 2025 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 period of four 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 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 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/12/2025 09:44:54 pm ) WP No. 49235 of 2025 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.
Consequently, connected writ miscellaneous petitions are closed. No Costs.
17-12-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No ab To
1.The Commissioner Of Customs Chennai II Import Commissionerate Custom House, No 60 Rajaji Salai Chennai 01
2.The Addl Commissioner Of Customs (gr-5) Chennai II Import Commissionerate Custom House, No 60 Rajaji Salai Chennai 01
3.The Dy. Commissioner Of Customs (gr-5) Custom House, No 60, Rajaji Salai, Chennai 600 001 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/12/2025 09:44:54 pm ) WP No. 49235 of 2025 ABDUL QUDDHOSE J.
ab WP No. 49235 of 2025 AND WP NO. 49238 OF 2025 17-12-2025 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/12/2025 09:44:54 pm )