M/S. M.D.Exims Vs the Commissioner of Customs (Chennai… — Customs and Excise | Madras HC (2026)

M/S. M.D.Exims Vs the Commissioner of Customs (Chennai… — Customs and Excise | Madras HC (2026)

What the court decided

AI extract

Outcome

Provisional release of the consignment of 92 Units on the terms of the directions issued in W.P.No.29418 of 2024 batch (Taanish Enterprises): Customs Department, Chennai, to pass provisional release orders imposing conditions as per the Customs Act, 1962 within four weeks of receipt of the order; goods to be released provisionally within two weeks thereafter upon fulfilment of the conditions; provisional release subject to final adjudication. No order as to costs; connected miscellaneous petition closed.

Issue for consideration

Whether the petitioner is entitled to a writ of Mandamus directing respondents 1-3 to allow provisional release of the consignment of 92 Units of various models of Second hand Highly Specialized Equipments - Digital Multifunction print and copying Machines (Bill of Entry No.7805784 dated 28.02.2026) on execution of simple Bond for 100% of enhanced value of goods and payment of applicable total GST (Customs Duty exempted) on the enhanced value as appraised by the Chartered Engineers.

Court's answer

Accepting the unanimous submission of learned counsel for the petitioner and the respondents, the Court found the issue raised in the writ petition covered by its earlier judgment in W.P.No.29418 of 2024, etc batch (M/s.Taanish Enterprises Vs. The Commissioner of Customs (Chennai II) Imports) dated 10.07.2025.

Ratio / Principle

The Writ Petition stands disposed of on similar terms as the Taanish Enterprises batch, i.e., with the Customs Department, Chennai, to pass orders for provisional release of the goods imposing conditions as deemed fit per the provisions of the Customs Act, 1962 within four weeks, and to release the goods provisionally within two weeks thereafter on fulfilment of the conditions, such provisional release remaining subject to final adjudication; no order as to costs; connected miscellaneous petition closed.

Detailed headnote1 paragraphs

Customs - Import of 92 Units of various models of Second hand Highly Specialized Equipments (Digital Multifunction print and copying Machines) under Bill of Entry No.7805784 dated 28.02.2026 - Writ petition under Article 226 seeking Mandamus for provisional release on execution of simple Bond for 100% of enhanced value and payment of applicable total GST (Customs Duty exempted) on the enhanced value as appraised by Chartered Engineers M/s.Supreme Techno Associates Pvt. Ltd. (report No.STA/IR/O & VC/ C-908/2025-2026 dated 06.03.2026) - Counsel for both sides in unison submitted that the issue stood covered by this Court's order in W.P.No.29418 of 2024, etc batch (M/s.Taanish Enterprises Vs. The Commissioner of Customs (Chennai II) Imports) dated 10.07.2025 - Writ petition disposed of on similar terms: Customs Department, Chennai, to pass orders for provisional release imposing conditions as per the Customs Act, 1962 within four weeks and release the goods provisionally within two weeks thereafter, provisional release being subject to final adjudication - No order as to costs; connected miscellaneous petition closed. (Mohammed Shaffiq, J.; 16-04-2026)

WP No. 15026 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 16-04-2026

CORAM

THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ

WP No. 15026 of 2026 and WMP Nos.16232 of 2026

M/s. M.D.Exims B-803,Silver Nesst, Besides waves, Near Konark Near canal, Bhayli Roa, Vadodara-391410 Rep by its authorised singatory, Gautam Sharma

..Petitioner(s)

Vs

The Commissioner Of Customs (Chennai II) Imports, Custom House, No.60, Rajaji salai, Chennai-600 001.

The Additional Commissioner Of Customs(Gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001.

The Deputy Commissioner Of Customs(Gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001.

..Respondent(s)

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus, directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 92 Units, of various models of Second hand Highly Specialized Equipments -Digital Multifunction print and copying Machines, imported by the petitioner and

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WP No. 15026 of 2026

which have been submitted for clearance before the respondents vide a Bill of Entry No.7805784 dated 28.02.2026 on execution of simple Bond for 100% of enhanced value of goods and also payment of applicable total GST (Customs 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 & VC/ C-908/2025-2026 dated 06.03.2026.

For Petitioner(s): Mr.Vishal Sridhar, for Mr.Anirudh A Sriram

For Respondent(s): Mr.H.Siddarth, Junior Panel Counsel

ORDER

The present writ petition has been filed praying for a writ of Mandamus, to direct the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 92 Units, of various models of Second hand Highly Specialized Equipments -Digital Multifunction print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide a Bill of Entry No.7805784 dated 28.02.2026 on execution of simple Bond for 100% of enhanced value of goods and also payment of applicable total GST (Customs 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 & VC/ C-908/2025-2026 dated 06.03.2026.

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T

2. T he learned counsel for the petitioner and the respondents in unison submitted that the issue raised in the present writ petition stands covered by the judgment of this Court in W.P.No.29418 of 2024, etc batch [M/s.Taanish Enterprises Vs. The Commissioner of Customs (Chennai II) Imports] dated 10 .07.2025 , wherein this Court was pleased to issue the following order, the relevant portions of which is extracted hereunder:

"32. For the foregoing reasons, 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 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.. ”

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WP No. 15026 of 2026

Accordingly, the Writ Petition stands disposed of on similar terms. There shall be no order as to costs. Consequently, the connected miscellaneous petition is closed.

16-04-2026

Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

jv

To

The Commissioner Of Customs (Chennai II) Imports, Custom House, No.60, Rajaji salai, Chennai-600 001.

The Additional Commissioner Of Customs(Gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001.

The Deputy Commissioner Of Customs(Gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001.

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WP No. 15026 of 2026

MOHAMMED SHAFFIQ, J.

jv

WP No. 15026 of 2026

16-04-2026

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