IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-12-2025 CORAM THE HON'BLE MR JUSTICE ABDUL QUDDHOSE WP NO.46677 of 2025, WP NO. 46683 OF 2025 and WP NO. 46680 OF

2025 Shree Hari Copier, Shop No.32 D, Gautam Complex, Plot No.17/18, Sector No.11, Cbd Belapur, Thane Maharashtra, Pin-400614 Rep. By Its Proprietor, Mr. Jaysukh Murji Dubaria ..Petitioner(s)

Vs

1.The Commissioner Of Customs Chennai Ii Import Commissionerate, Custom House, No.60 Rajaji Salai, Chennai 600001.

2.The Additional Commissioner Of Customs (gr.5)Chennai Ii Import Commissionerate, Custom House, No.60 Rajaji Salai, Chennai 600001.

3.The Deputy Commissioner Of Customs (gr.5)Custom House, No.60 Rajaji Salai, Chennai

600001.

..Respondent(s)

WP No. 46683 of 2025 M/s. S.P. Associates1/11959, Uldhanpur Naveen Shahdara, New Delhi -110032, Rep. By Its Proprietor, Mr. Jogendra Pratap ..Petitioner(s)

Vs

1.The Commissioner Of Customs Chennai Ii Import Commissionerate, Custom House, No.60 Rajaji Salai, Chennai 600001.

2.The Additional Commissioner Of Customs (gr.5)Chennai Ii Import Commissionerate, Custom House, No.60 Rajaji Salai, Chennai 600001.

3.The Deputy Commissioner Of Customs (gr.5)Custom House, No.60 Rajaji Salai, Chennai

600001.

..Respondent(s)

WP No. 46680 of 2025 M/s. Arihant EnterprisesFu 61, Vishaka Enclave, Pitampura, New Delhi-110034, Rep. By Its Prop.

Anil Jain ..Petitioner(s)

Vs

1.The Commissioner Of CustomsChennai Ii Import Commissionerate, Custom House, No.60 Rajaji Salai, Chennai 600001.

2.The Additional Commissioner Of Customs (gr.5)Chennai Ii Import Commissionerate, Custom House, No.60 Rajaji Salai, Chennai 600001.

3.The Deputy Commissioner Of Customs (gr.5)Custom House, No.60 Rajaji Salai, Chennai

600001.

..Respondent(s)

directing Respondents 1 - 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction Print, Copying and Scanning Machines, numbering 96 units imported by the petitioner under Bill of Entry No.5677293 dated 13.11.2025 provisionally under Sec. 110A of the Customs Act.

WP No. 46683 of 2025 directing Respondents 1 - 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction Print, Copying and Scanning Machines, numbering 101 units imported by the petitioner under Bill of Entry No.5481903 dated 04.11.2025 provisionally under Sec. 110A of the Customs Act.

WP No. 46680 of 2025 directing Respondents 1 - 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction Print, Copying and Scanning Machines, numbering 119 units imported by the petitioner under Bill of Entry No.5058812 dated 12.10.2025 provisionally under Sec. 110A of the Customs Act.

For Petitioner(s): Mr. N.Viswanathan For Respondent(s): Mr G. Meganathan, JSC

COMMON ORDER

In these writ petitions, a direction is sought for to direct the respondents to forthwith allow the Provisional Release of the goods (Second hand Highly Specialized Equipments-Digital Multifunction Print & Copying Machines), imported by the respective petitioners covered under the Bill of Entry mentioned in the prayer to each of these writ petitions.

2. Heard the learned counsel for the petitioners and the learned standing counsel for the respondents.

3. A batch of writ petitions pertaining to the very same issue was disposed of by this Court on 10.07.2025 in W.P.No.29418 of 2024 batch, wherein also similar importers, who have imported similar goods, sought for provisional release as per the provisions of the Customs Act, 1962. The said batch of writ petitions referred to supra were disposed of by this Court by issuing certain directions. Since the relief sought for in these writ petitions is one and the same to the one sought for in a batch of writ petitions referred to supra, similar directions in these writ petitions as well will have to be issued by this Court.

4. Accordingly, these writ petitions are disposed of by this Court by issuing t