M/s. Growlam Office Private Limited, v. The Commissioner of Customs (Chennai Ii) Imports
Customs – Provisional release under S.110A, Customs Act, 1962
Case brief
What is this about?
M/s.Growlam Office Private Ltd v. Commissioner of Customs Chennai II & others — Madras High Court, W.P.No.29200 of 2026 (with WMP.No.32069 of 2026), decided 24.07.2026 by Hemant Chandangoudar J. — prospective operation of customs exemption notification amendment dated 10.03.2026 (effective 15.06.2026); Bill of Lading dated 24.04.2026 precedes amendment; provisional release under Section 110A Customs Act, 1962 for second-hand Digital Multifunction Print and Copying Machines (HSE); follows common order dated 10.07.2025 in W.P. Nos.29418 of 2024 etc. (batch); timelines of 4 weeks for consideration and 2 weeks for release; adjudication to proceed independently.
What did the court decide?
Writ petition disposed of with directions: (i) respondents to consider the petitioner's request for provisional release of the imported goods under Section 110A of the Customs Act, 1962 and pass appropriate orders imposing such conditions as considered necessary in accordance with law within four weeks from receipt of a copy of the order; (ii) upon compliance with the imposed conditions, respondents to provisionally release the goods within two weeks thereafter; (iii) provisional release subject to the outcome of adjudication proceedings, which the adjudicating authority shall decide independently and uninfluenced by this order; no order as to costs; connected Miscellaneous Petition closed.