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20. Subsequently, a similar view has further been taken by the Madras High Court in yet another batch of writ petitions leading of which being W.P.No.35143 of 2023 in the case of M/s.Atul Commodities Private Limited. v. Commissioner of Customs (Chennai II) Import, Custom House and Others decided on 18.12.2023 passing the same order as has been passed in the batch writ petitions of W.P.No.26973 of 2023 and batch, whereby the Madras High Court has reiterated its earlier view in the preceding paragraphs and has ordered for provisional release of the goods.