Disposed¶26

Avana Surgical Systems v. Union of India

Madras HC7 Apr 2026WP/35678/2024

Case brief

AI extract

What is this about?

Customs provisional assessment; bank guarantee insistence; Circular No. 38/2016-customs dated 22.08.2016; Circular No. 42/2020 dated 29.09.2020; Central Board of Excise and Customs; Article 226 writ of mandamus; Avana Surgical Systems Private Limited; Union of India Department of Revenue; Principal Commissioner of Customs Chennai; Assistant Commissioner of Customs Group-5B; premature/pre-emptive prayer; consignment-wise independent examination; disposed without merits; Justice Mohammed Shaffiq.

What did the court decide?

None; the requested mandamus was not issued and the Court reserved the merits, disposing of the Writ Petition with No Costs. ¶26

Avana Surgical Systems Vs Union of India — Writ and Judicial Review | Madras HC (2026)

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WP No. 35678 of 2024

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 07-04-2026

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CORAM

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THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ

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WP No. 35678 of 2024

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Avana Surgical Systems Private Limited, Represented By Its Director M.Vivekananda, No. 91, 2nd Floor, Sundar Nagar, 4th Avenue, Nandambakkam, Chennai -600 032.

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..Petitioner(s)

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Union Of India Rep. By Its Secretary, Department Of Revenue, Ministry Of Finance, 28A, North Block, New Delhi -110 001.

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The Principal Commissioner Of Customs, New Custom House, Grand Southern Trunk Rd, Meenambakkam, Chennai -600 027.

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The Assistant Commissioner Of Customs-Group-5B, New Custom House, Grand Southern House, Grand Southern Trunk Road, Meenambakkam, Chennai -600 027.

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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 the 2nd Respondent not to insist on Bank Guarantee for the Provisional Assessment of the imports made by the Petitioner-company as per the Guidelines contained in Clause No. 6(a) of Para-3 of the Circular No.38/2016-customs dated 22.08.2016 as amended by

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

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WP No. 35678 of 2024

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Circular No. 42/2020 dated 29.09.2020, issued by then Central Board of Excise and Customs.

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For Petitioner(s): Mr.Niranjan For Respondent(s): Mr.S.R.Sundar Standing Counsel

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ORDER

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This Writ Petition is filed seeking issuance of a Writ of Mandamus, directing the second respondent not to insist on Bank Guarantee for the Provisional Assessment of the imports made by Petitioner company as per the Guidelines contained in Clause No. 6(a) of Para-3 of the Circular No.38/2016customs dated 22.08.2016 as amended by Circular No. 42/2020 dated 29.09.2020, issued by then Central Board of Excise and Customs.

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Though initially, this Court expressed reluctance to entertain the prayer, inasmuch as the same does not relate to any particular consignment and is thus premature, apart from being pre-emptive, this Court is of the view that each imported consignment would have to be examined independently. However, it is open to petitioner to place reliance upon any Circular or any other material in the course of adjudication proceedings, including provisional assessment. This Court has not expressed anything on the merits of the matter.

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

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WP No. 35678 of 2024

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