IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-12-2025 CORAM THE HON'BLE MR JUSTICE ABDUL QUDDHOSE WP No. 46876 of 2025, WP NO. 46878 OF 2025 and WP NO. 46879 OF

2025 C.S. Enterprises, New No.22 Old No. 10, 2nd Floor, Aziz Mulk 4th Street, Thousand Lights Chennai 06 Rep. By Its Proprietor Mrs. Josphine Mohanraj ..Petitioner(s)

Vs

1.The Commissioner Of Customs, Chennai Ii Import Commissionerate, Custom House, No. 60 Rajaji Salai Chennai 01

2.The Addl. Commissioner Of Customs (gr-

5)Chennai Ii Import Commissionerate, Custom House, No. 60 Rajaji Salai Chennai 01

3.The Dy. Commissioner Of Customs (gr-

5)Custom House, No. 60 Rajaji Salai Chennai 01 ..Respondent(s)

WP No. 46878 of 2025 M/s. Print Solutions, 1/1 Bharathiyar Street Extn., Lakshmipuram Kolathur Chennai 99 Rep. By Its Proprietrix B.Bharathi ..Petitioner(s)

Vs

1.The Commissioner Of CustomsChennai Ii Import Commissionerate, Custom House, No. 60 Rajaji Salai Chennai 01

2.The Addl. Commissioner Of Customs (gr-

5)Chennai Ii Import Commissionerate, Custom House, No. 60 Rajaji Salai Chennai 01

3.The Dy. Commissioner Of Customs (gr-

5)Custom House, No. 60 Rajaji Salai Chennai 01 ..Respondent(s)

WP No. 46879 of 2025 C.S. Enterprises, New No.22 Old No. 10, 2nd Floor, Aziz Mulk 4th Street, Thousand Lights Chennai 06 Rep. By Its Proprietor Mrs. Josphine Mohanraj ..Petitioner(s)

Vs

1.The Commissioner Of CustomsChennai Ii Import Commissionerate, Custom House, No. 60 Rajaji Salai Chennai 01

2.The Addl. Commissioner Of Customs (gr-

5)Chennai Ii Import Commissionerate, Custom House, No. 60 Rajaji Salai Chennai 01

3.The Dy. Commissioner Of Customs (gr-

5)Custom House, No. 60 Rajaji Salai Chennai 01 ..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 93 units imported by the petitioner under Bill of Entry no. 5576076 dated 8.11.2025 provisionally under Sec. 110A of the customs Act and to pass WP No. 46878 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 230 units imported by the petitioner under Bill of Entry no. 5269762 dated 23.10.2025 provisionally under Sec. 110A of the customs Act and to pass WP No. 46879 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 88 units imported by the petitioner under Bill of Entry no. 5310729 dated 25.10.2025 provisionally under Sec. 110A of the customs Act and to pass 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 the followi