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

THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE W .P.No s . 47311, 47320, 47324 & 47330 o f 202 5 and W.M.P.Nos. 5 2816 , 528 2 1 , 528 2 8 & 528 3 5 of 2025 M/s.Excel Copiers, Rep. by its Partner, Mr.Ankit Khetterpal, UB-14D, Arunachal Bhawan, Barakhamba Road, New Delhi – 110 001.

... Petitioner in W.P.No.47311 of 2025 M/s.GRS Graphics, 120, Munish Plaza, 20, Ansari Road, Darya Ganj, New Delhi – 110 002, Rep. by its Proprietor, Mr.Ramesh Kumar Mohan ... Petitioner in W.P.No.47320 of 2025 M/s.Asian Copiers, BG 6/54A, Paschim Vihar, New Delhi – 110 063, Rep. by its Proprietor, Mr.Akshay Khetterpal … Petitioner in W.P.No.47324 of 2025 M/s.City Office Equipment, Old No.20 (New No.47), Aziz Mulk, 3rd Street, Thousand Light, Chennai – 600 006, Rep. by its Authorised Signatory, Mrs.M.Josphine ... Petitioner in W.P.No.47330 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 Prayer i n W.P.No. 4 7311 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 82 & 72 units, respectively as against the quantities of 93 units & 71 units, respectively declared in the supplier’s invoices, of various models of secondhand highly specialized equipments-Digital Multifunction print & copying Machines, imported by the petitioner and which have been submitted for clearance before the Respondents vide two Bills of entry Nos.(1)5441069 dt.01.11.2025 and (2) 5441273 dt. 01.11.2025, 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-633/2025- 2026 dt. 01.11.2025 and (2) STA/IR/O&VC/C-656/2025-2026 dt.

13.11.2025, respectively.

P rayer i n W.P.No. 4 73 2 0 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 99 units, of various models of secondhand highly specialized equipments-Digital Multifunction print & copying Machines, imported by the petitioner and which have been submitted for clearance before the Respondents vide Bills of entry No.5579253 dated 08.11.2025, 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-

657/2025-2026 dated 14.11.2025.

P rayer i n W.P.No. 4 7 3 2 4 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 98 units of various models of Secondhand Highly Specialized Equipments-Digital Multifunction Print & Copying Machines, imported by the petitioner and which have been submitted for clearance before the Respondents vide Bill of entry No.5225023 dt.21.10.2025, 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- 615/2025-2026 dt. 04.11.2025 mentioned above.

P rayer i n W.P.No. 4 7 3 3 0 of 2025 : Writ Petition filed under Article 226 of