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

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W.P.No.29128 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.07.2026

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CORAM

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THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR

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W.P.No.29128 of 2026

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M/s.C.S. Enterprises New No.22, Old No.10, 2^nd Floor, Aziz Mulk 4^th Street Thousand Lights, Chennai 600 006 Rep.by its Proprietor Mrs.Josphine Mohanraj

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Petitioner(s)

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Vs.

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

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

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3.The Dy. Commissioner of Customs, (Gr-5) Custom House, No.60 Rajaji Salai, Chennai-600001.

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Respondent(s)

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Prayer: This Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing respondents 1-3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment

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

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W.P.No.29128 of 2026 namely used Digital Multifunction Print, Copying and Scanning Machines Numbering 106 units imported by the petitioner under bill of Entry No.9904402 dated 15.06.2026 covered by the Bill of Lading No.BIBOL19952 dated 09.04.026 provisionally under Sec.110A of the Customs Act.

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For Petitioner : Mr.N.Viswanathan For Respondents : Mr.T.Nalinidhar Junior Panel Counsel

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ORDER

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The petitioner has filed the present Writ Petition seeking issuance of a writ of mandamus directing respondents 1 to 3 to provisionally release 106 units of used Digital Multifunction Print, Copying and Scanning Machines described as Second-hand Highly Specialized Equipment (HSE), imported under Bill of Entry No.9904402 dated 15.06.2026 and covered by Bill of Lading No.BIBOL19952 dated 09.04.026, by exercising powers under Section 110A of the Customs Act, 1962.

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2. Learned counsel for the petitioner submitted that the issue involved in the present writ petition is no longer res integra and is squarely covered by the common order of this Court dated 10.07.2025 passed in W.P. Nos.29418 of 2024 etc., batch, wherein this Court directed consideration of the importer’s

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

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W.P.No.29128 of 2026 request for provisional release of similar goods under Section 110A of the Customs Act.

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3. Per contra, the learned Junior Panel Counsel appearing for the respondents submitted that by amendment dated 10.03.2026 to the Notification dated 01.07.2021, an exemption has been provided in respect of Highly Specialized Equipment (HSE) satisfying the prescribed criteria, subject to a specific exemption issued by the Ministry of Electronics and Information Technology under paragraph 2 of the Gazette Notification dated 18.03.2021, as amended on 26.04.2023, provided that the equipment is manufactured or imported in quantities of less than 100 units per model per year. It was further submitted that the amendment came into force with effect from 15.06.2026.

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4. I have considered the rival submissions and perused the materials placed on record.

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5. Admittedly, the Bill of Lading in the present case is dated 09.04.2026, which is prior to the date on which the amendment came into force, namely 15.06.2026. Unless a statutory notification expressly provides for retrospective operation, it can only operate prospectively. Therefore, the amendment relied

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

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W.P.No.29128 of 2026 upon by the respondents cannot govern imports covered by a Bill of Lading issued prior to its commencement. Consequently, the respondents cannot refuse

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to consider the petitioner’s request for provisional release by placing reliance upon the said amendment.

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6. Apart from the above, the issue relating to provisional release of similar imported goods has already been considered by this Court in the common order dated 10.07.2025 passed in W.P. Nos.29418 of 2024 etc., batch. No distinguishing feature has been pointed out by the respondents warranting a different view.

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7. In view of the above, this writ petition is disposed of with the following directions:

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(i) The respondents shall consider the petitioner’s request

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for provisional release of the imported goods under Section 110A of the Customs Act, 1962, and pass appropriate orders, imposing such conditions as may be considered necessary in accordance with law, within a period of four (4) weeks from the date of receipt of a copy of this order.

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

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W.P.No.29128 of 2026 (ii) Upon the petitioner complying with the conditions so

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imposed, the respondents shall provisionally release the goods within a period of two (2) weeks thereafter.

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(iii) It is made clear that the provisional release of the goods shall be subject to the outcome of the adjudication proceedings under the Customs Act, 1962. The adjudicating authority shall decide the proceedings independently on their own merits and in accordance with law, uninfluenced by any observations made in this order.

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8. There shall be no order as to costs.

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24.07.2026 (2/3)

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Index : Yes/No Speaking order : Yes/No dna

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

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W.P.No.29128 of 2026