M/s.Unistar Enterprises, v. the Commissioner of Customs (Chennai Ii)Imports
Case brief
What is this about?
Provisional release of imported second-hand digital multi-function print and copying machines; Customs detention at Chennai Custom House; Bills of Entry dated 01.06.2026 and 06.06.2026; simple bond for 100% of enhanced value; applicable GST payable with customs duty exemption; Chartered Engineer valuation reports of M/s.Perfect Chartered Engineers and Surveyors; writ of mandamus under Article 226 of the Constitution of India; Customs Act, 1962 conditions; issue res integra, followed common order dated 10.07.2025 in W.P. Nos. 29418 of 2024 etc. (batch); four-week timeline for conditional orders and two-week timeline for release; release subject to adjudication outcome; connected W.M.P. Nos. 26970, 26976, 26985, 26990 & 26996 of 2026 closed; no costs; speaking/non-speaking order notation; Hemant Chandangoudar, J.; decided 30.06.2026.
What did the court decide?
Mandamus effectively granted in terms of the earlier common order: Customs Department to consider provisional release and pass conditional orders under the Customs Act, 1962 within four weeks, and to provisionally release the consignments within two weeks thereafter upon compliance, subject to the outcome of adjudication proceedings; connected miscellaneous petitions closed; no order as to costs.