M/S.C.S.Enterprises Vs the Commissioner of Customs

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WP No. 15071 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 17-04-2026

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CORAM

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THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ WP No. 15071 of 2026

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M/s.C.S.Enterprises New No.22, Old No.10 2nd Floor Aziz Mulk 4th Street Thousand Lights, Chennai 600006. rep. by its Proprietor Mrs.Josphine Mohanraj.

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..Petitioner(s)

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Vs

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The Commissioner Of Customs, Chennai II, Import Commissionerate, Custom House, No. 60 Rajaji Salai, Chennai-600 001

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The Additional Commissioner of Customs (Gr-5) Chennai II, Import Commissionerate, Custom House, No. 60 Rajaji Salai, Chennai-600001

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The Deputy Commissioner of Customs, (GR-5) Custom House, No. 60 Rajaji Salai, Chennai-600001

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..Respondent(s)

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Writ Petition filed under Article 226 of the Constitution of India, seeking issuance of a Writ of Mandamus, directing Respondents 1 to 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction Print, Copying and Scanning Machines numbering 88 units imported by petitioner under bill of Entry No.8298768 dated 26.03.2026 provisionally under Section 110A of Customs Act.

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https://www.mhc.tn.gov.in/judis

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WP No. 15071 of 2026

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For Petitioner(s): Mr.N.Viswanathan For Respondent(s): Mr.H.Siddarth Junior Standing Counsel

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ORDER

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By consent of learned counsel appearing on either side, this writ petition is taken up for final disposal at the admission stage itself.

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The present writ petition is filed praying for a writ of Mandamus directing respondents 1 to 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction Print, Copying and Scanning Machines numbering 88 units imported by petitioner under bill of Entry No.8298768 dated 26.03.2026 provisionally under Section 110A of Customs Act.

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Petitioner is engaged in the business of import and trading of secondhand digital multifunction printing and copying machines which is stated as not being manufactured in India. Petitioner also trades accessories, parts and consumable for the aforesaid machines. Petitioner is registered with the Central Pollution Control Board of the Ministry of Environment, Forest and Climatic Changes, Government of India as is required under E Waste (Management) Rules, 2022 for the import of electronic goods. While so, petitioner imported a

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https://www.mhc.tn.gov.in/judis

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WP No. 15071 of 2026

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consignment of used second hand highly specialized equipment-digital multifunction printing copying machines vide tax invoice No.4256 dated 15.01.2026 along with packing list and country of origin certificate. Thereafter, petitioner filed Bill of Entry No.8298768 dated 26.03.2026 with the Chennai Customs House. It is stated that the subject goods being second hand machines were also examined by the Customs by engaging a DGFT approved Chartered Engineer by name M/s.Perfect Chartered Engineers & Surveyors, Chennai. Petitioner would submit that the subject goods are freely importable into India in terms of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, notified by the Ministry of Environment, Forest and Climatic Changes, Government of India, subject to conditions including goods having residual life of five years.

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Against this background, petitioner had requested for provisional release of the consignment, however, the same is yet to be considered. It is against the above circumstances, the present writ petition has been filed.

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Both the learned counsel for petitioner as well as the learned counsel for respondents would submit that the matter stands covered by an order of this Court in a batch of matters in W.P.Nos.29418 of 2024 and etc., batch wherein the request for provisional release were granted by issuing the following directions:

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WP No. 15071 of 2026

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“32. For the foregoing reasons, these writ petitions are disposed of by this Court by issuing the following directions:~

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(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.

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(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.

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(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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(d) Connected writ miscellaneous petitions are closed. No Costs.”

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In view thereof, this Court is also inclined to dispose of this writ petition on the basis of the above directions. The writ petition stands disposed of accordingly. No costs.

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17-04-2026

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(1/2)

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

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ANU

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