IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 20.11.2025 CORAM THE HONOURABLE Mr.JUSTICE N. ANAND VENKATESH M/s.S.K.Enterprises D.No.39-4-15, Murali Nagar Sector 4, Visakhapatnam 530 007 Rep. by its Proprietor Mr.Datti Sarathkumar .. Petitioner Vs.

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

2.The Additional Commissioner of Customs (Gr.5)

Chennai II Import Commissionerate Custom House, No.60, Rajaji Salai Chennai - 600 001

3.The Deputy Commissioner of Customs (Gr.5)

Custom House, No.60, Rajaji Salai Chennai - 600 001 .. Respondents Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of mandamus directing the respondents 1 to 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction Print, Copying & Scanning Machines, numbering 109 units imported by the petitioner under Bill of Entry No.5486811 dated 04.11.2025, provisionally under Section 110A of the Customs Act.

For Petitioner : Mr.N.Viswanathan For Respondents : Mr.Nalinidhar Central Government Standing Counsel

O R D E R

This writ petition has been f