M/s.Best Mega International Vs The Commissioner of Customs (Chennai Ii) Import

Writ Petition is filed under Article 226 of Constitution of India, to issue a Writ of Mandamus directing the Respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 106 units of various modes of secondhand Highly specialized Equipments - Digital Multifunction Print and copying Machines, imported by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No. 9446583 dt

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WP No. 22876 of 2026

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23.05.2026, on execution of simple Bond for 100 percentage of enhanced value of goods and also payment of applicable total GST (Custom 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 and VC/ C-052/ 2026- 2027 dt 28.05.2026.

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For Petitioner(s): M/S.Anirudh A SRIRAM For Respondent(s): Mr.B.Sivaraman Junior Panel Counsel

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ORDER

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The above Writ Petitions have been filed seeking a direction to the

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Respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 106 units of various modes of secondhand Highly specialized Equipments - Digital Multifunction Print and copying Machines, imported by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No. 9446583 dt 23.05.2026, on execution of simple Bond for 100 percentage of enhanced value of goods and also payment of applicable total GST (Custom 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 and VC/ C-052/ 20262027 dt 28.05.2026.

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The case of the petitioner is that the petitioner is a duly registered Micro Small and Medium enterprise engaged in the business of import and trading of Second-hand Digital Multifunction Print & Copying Machines

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(MFDs) which are Highly Specialised Equipments and Capital Goods. During the course of their business, the petitioner company imported the consignments comprising 108 units of Second-hand Digital Multifunction Print & Copying Machines from UK and filed Bills of Entry No.268604089 dated 14.04.2026 before Chennai customs seeking clearance of the goods under the relevant provisions. Despite the statutory exemptions and favourable inspection reports, the respondents have failed to release the consignments on the ground that BIS registration is mandatory and that the subjects goods are restricted for imports.

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Learned counsel appearing for the petitioners submitted that the imported MFDs are exempted from the Compulsory Registration Order by virtue of Clause 8(d) of the MeiTy Amendment Order dated 01.07.2021, as each machine weighs more than 80 kgs and qualifies as Highly Specialised Equipment and therefore, the goods are freely importable as Secondhand Capital Goods under Para 2.31(1)(d) of the FTP, 2023. In this regard, learned counsel appearing for the petitioner relied upon the order passed by this in W.P.No.29418 of 2024 etc batch dated 10.07.2025 wherein this Court had issued directions for provisional release of the goods under the provisions of the Customs Act, 1962. Therefore, he prayed that similar relief may be granted to the petitioners herein as well.

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Learned Panel Counsels appearing for the respondents jointly submitted that if the petitioners fulfil the earlier conditions imposed by this

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Court in W.P.No.29418 of 2024 etc batch more particularly in para 32 of the order dated 10.07.2025, appropriate orders would be passed by the respondents with regard to release of the subject goods.

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In view of the fact that the similar issue has already been considered by this Court in a batch of Writ Petitions in W.P.No.29418 of 2024 etc., dated 10.07.2025, this Court is inclined to dispose of these Writ Petitions in line with the earlier order. Accordingly, the following directions are issued:-

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(i) 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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(ii) Upon 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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(iii) 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

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the final adjudication by passing appropriate orders as per the provisions of the Customs Act.

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(iv) Connected writ miscellaneous petition is closed. No Costs.

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18-06-2026