IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 05.12.2025 CORAM :

THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE and W.M.P.Nos. 5 2811, 52814, 52819 & 52822 of 2025 M/s.Smart Impex Solutions, behind Jainex, Parivahan, Khewat, 103/88 Sector, 14IMT Manesar, Village Bhangrola, Faruknagar, Gurugram, Haryana – 122 505, Rep. by its Proprietor, Mr.Jitender ... Petitioner in W.P.No.47298 of 2025 M/s.Meenakshi Auto Machines, Old No.10, New No.22, Aziz Mulk, 4th Street, Thousand Light, Chennai – 600 006, Rep. by its Proprietor, Mr.Hem Chand Dubey ... Petitioner in W.P.No.47305 of 2025 M/s.Sunrise Retails, B-30/2, 3rd Floor, Jhilmil Industrial Area, Shahdara, Delhi – 110 095, Rep. by its Proprietor, Mr.Parth Mohan … Petitioner in W.P.No.47319 of 2025 M/s.Skylark Office Machines, 58/71, Aziz Nulk, 3rd Street, Thousand Lights, Chennai – 600 006, Rep. by its Manager, Hem Chand Dubey ... Petitioner in W.P.No.47321 of 2025 Vs.

1.The Commissioner of Customs (Chennai II) Imports, Customs House, No.60, Rajaji Salai, Chennai – 600 010.

2.The Additional Commissioner of Customs (Gr.5), Customs House, No.60, Rajaji Salai, Chennai – 600 010.

3.The Deputy Commissioner of Customs (Gr.5), Customs House, No.60, Rajaji Salai, Chennai – 600 010. ... Respondents in all WPs P rayer i n W.P.No. 4 7298 of 2025 : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, directing the respondents 1-3 herein forthwith to allow provisional Release of two consignments of each found quantities of 107 and 108 units, respectively as against the quantities of 108 units and 109 units, respectively declared in the supplier’s invoices, of various models 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 two Bills of entry Nos.(1) 5425535 dt. 31.10.2025 and (2) 5578873 dt. 08.11.2025, respectively, on execution of simple Bond for 100% of enhanced value of goods and also payment of applicable total GST (Customs Duty is exempted) on the enhanced value, as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt. Ltd. in their reports Nos.(1) STA/IR/O&VC/C-623/2025-2026 dt. 07.11.2025 and (2)STA/IR/O&VC/C-662/2025-2026 dt.15.11.2025, respectively.

P rayer i n W.P.No. 4 7305 of 2025 : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, directing the 1-3 herein forthwith to allow provisional Release of consignments of 129 units, of various models 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 Bills of entry No.5265171 dated 23.10.2025, on execution of simple Bond for 100% of enhanced value of goods and also payment of applicable total GST (Customs Duty is exempted) on the enhanced value, as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt. Ltd. in their reports No.STA /IR/O&VC/C-610/2025-2026 dated 01.11.2025.

P rayer i n W.P.No. 4 7 3 1 9 of 2025 : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, directing the respondents 1-3 herein forthwith to allow provisional Release of the consignment of 125 units of various models 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 5500442 dated 4.11.2025 on execution of simple Bond for 100% of enhanced value of goods and also payment of applicable total GST (Customs Duty is exempted) on the enhanced value, as appraised by the Chartered Engineers M/s.Supreme Techno Associates Pvt. Ltd. in their reports No.STA/ IR/O&VC/C-623/2025-2026 dt. 11.11.2025.

P rayer i n W.P.No. 4 7 3 21 of 2025 : Writ Petition filed unde