M/s.Smart Implex Solutions v. the Commissioner of Customs (Chennai Ii)Imports
Case brief
What is this about?
Madras High Court (Mohammed Shaffiq, J.), W.P.No.14254 of 2026, decided 10-04-2026: writ of mandamus seeking provisional release of imported second-hand digital multifunction printing/copying machines (Bill of Entry No.8069984 dated 14.03.2026); petition disposed of on the basis of earlier batch directions in W.P.Nos.29418 of 2024 etc.; Customs to grant provisional release on conditions under the Customs Act, 1962 within four weeks and release goods within two weeks thereafter, subject to final adjudication; no costs.
What did the court decide?
Writ petition disposed of in terms of the directions in the batch order in W.P.Nos.29418 of 2024 etc.: Customs Department, Chennai, to pass orders for provisional release of the goods on conditions as deemed fit under the Customs Act, 1962 within four weeks, and to release the goods provisionally within two weeks thereafter upon fulfilment of conditions, subject to final adjudication; no costs.