Decent Cartridge v. the Commissioner of Customs
Customs – Detention of imported goods – Provisional release
Case brief
What is this about?
Madras High Court, Abdul Quddhose J., common order dated 22-08-2025 in WP No. 30775 of 2025 (Decent Cartridge Shop, 88 units, BoE 2928093 dt. 28.06.2025), WP No. 30777 of 2025 (M/s. Kutty Impex, 236 units, BoE 3563076 dt. 29.07.2025) and WP No. 30781 of 2025 (M/s. Atul Commodities Pvt Ltd, 114 units, BoE 3383321 dt. 20.07.2025). Keywords: provisional release; Sec 110A Customs Act; Customs Act 1962; detained imported goods; second hand Digital Multifunction Print & Copying Machines (MFDs); BIS certificate; DGFT authorization; Commissioner of Customs Chennai II Import Commissionerate; parity with W.P.No.29418 of 2024 batch (10.07.2025); four-week direction to pass conditional provisional release orders; two-week release after compliance; subject to final adjudication; no costs.
What did the court decide?
Writ petitions disposed of with directions: (a) Customs Department, Chennai to pass conditional provisional-release orders under the Customs Act, 1962 within four weeks; (b) goods to be released provisionally within two weeks after the petitioners fulfil those conditions; (c) provisional release subject to final adjudication, which may reverse the decision. Connected writ miscellaneous petitions closed. No costs.