IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-12-2025 CORAM THE HON'BLE MR JUSTICE ABDUL QUDDHOSE WP No. 46708 of 2025, WP NO. 46713 OF 2025, WP NO. 46710 OF 2025 and WP NO. 46715 OF 2025 Chaitanya And CoShop No.3, Plot Nos.22, 23 And

24 Lotus Anjali Apartments Kphp Colony, Hyderabad-500 072 Rep By Its Partner, Kuruvella Krishna ..Petitioner(s)

Vs

1.The Commissioner Of Customs Chennai Ii Import Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001

2.The Addl. Commissioner Of Customs(gr-

5),Chennai Ii Import Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001

3.The Dy.Commissioner Of Customs(gr.5),Custom House, No.60, Rajaji Salai, Chennai-600 001 ..Respondent(s)

WP No. 46713 of 2025 M/s.Chaitanya And Co Shop No.3, Plot Nos.22, 23 And 24 Lotus Anjali Apartments Kphp Colony Hyderabad-500 072 Rep By Its Partner Kuruvella Krishna ..Petitioner(s)

Vs

1.The Commissioner Of CustomsChennai Ii Import Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001

2.The Addl.Commissioner Of Cusetoms(gr-

5),Chennai Ii Import Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001

3.The Dy.Commissioner Of Customs(gr.5),Custom House, No.60, Rajaji Salai, Chennai-600 001 ..Respondent(s)

WP No. 46710 of 2025 M/s.S.P.Associates1/11959, Uldhanpur, Naveen Shahdara, New Delhi-110 032 Rep By Its Proprietor, Yogendra Pratap ..Petitioner(s)

Vs

1.The Commissioner Of Customs Chennai Ii Import Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001

2.The Addl.Commissioner Of Cusetoms(gr-

5),Chennai Ii Import Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001

3.The Dy.Commissioner Of Customs(gr.5),Custom House, No.60, Rajaji Salai, Chennai-600 001 ..Respondent(s)

WP No. 46715 of 2025 M/s.Star Enterprises330, Anna Salai Melvisharam, Ranipet, Vellore-632 509 Rep By Its Proprietor Rasheeth ..Petitioner(s)

Vs

1.The Commissioner Of Customs Chennai Ii Import Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001

2.The Addl.Commissioner Of Customs(gr-

5),Chennai Ii Import Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001

3.The Dy.Commissioner Of Customs(gr.5),Custom House, No.60, Rajaji Salai, Chennai-600 001 ..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 97 units imported by the petitioner under Bill of Entry NO.5428796 dated 31.10.2025 provisionally under sec.110A of the Customs Act WP No. 46713 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 218 units imported by the petitioner under Bill of Entry NO.5639829 dated 11.11.2025 provisionally under sec.110A of the Customs Act WP No. 46710 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 102 units imported by the petitioner under Bill of Entry NO.5252059 dated 22.10.2025 provisionally under sec.110A of the Customs Act WP No. 46715 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 94 units imported by the petitioner under Bill of Entry NO.5686884 dated 14.11.2025 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