IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06-01-2026

CORAM

THE HON'BLE MR JUSTICE ABDUL QUDDHOSE

WP No. 50580 of 2025 AND WMP NO. 56634 OF 2025, WMP NO. 56652

OF 2025, WMP NO. 56643 OF 2025, WMP NO. 56654 OF 2025, WMP NO. 56648 OF 2025, WP NO. 50585 OF 2025, WP NO. 50592 OF 2025, WP NO.

50588 OF 2025, WP NO. 50590 OF 2025

M/s. BEST MEGA INTERNATIONALGL-6,

Ansal Bhawan, K.G.Marg, New Delhi 110 001, Rep. by its proprietor, Rajesh Kumar Khetterpal

..Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai Ii),

import, Customs House, No.60 Rajaji Salai,

Chennai 10

2. The Additional Commissioner Of

Customs(gr.5), Customs House, No.60 Rajaji

Salai, Chennai 10

3. The Deputy Commissioner Of

Customs(gr.5),Customs House, No.60 Rajaji

Salai, Chennai 10

..Respondent(s)

WP No. 50585 of 2025

M/s. GENUINE COPIER SYSTEMS, Plot No. 77, Block P, Darya Ganj, New Delhi 110 002, Rep. by

its proprietor, Sanjeev Goel

..Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai Ii)

imports Customs House, No.60 Rajaji Salai,

Chennai 10

2. The Additional Commissioner Of

Customs(gr.5) Customs House, No.60 Rajaji

3. The Deputy Commissioner Of Customs(gr.5),Customs House, No.60 Rajaji ..Respondent(s)

WP No. 50592 of 2025 M/s. UNISTAR ENTERPRISES, 88, Rana Pratap MArket, Karol BAgh, New Delhi 110 005, Rep. by its Director Suresh Kumar Khetterpal ..Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai Ii)

importsCustoms House, No.60 Rajaji Salai, Chennai 10

2. The Additional Commissioner Of Customs(gr.5) Customs House, No.60 Rajaji Salai, Chennai 10

3. The Deputy Commissioner Of Customs(gr.5), Customs House, No.60 Rajaji Salai, Chennai 10 ..Respondent(s)

WP No. 50588 of 2025 M/s. UNISTAR ENTERPRISES, 88, Rana Pratap MArket, Karol Bagh, New Delhi 110 005, Rep. by its Director Suresh Kumar Khetterpal ..Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai Ii)

importsCustoms House, No.60 Rajaji Salai, Chennai 10

2. The Additional Commissioner Of Customs(gr.5) Customs House, No.60 Rajaji Salai, Chennai 10

3. The Deputy Commissioner Of Customs(gr.5),Customs House, No.60 Rajaji ..Respondent(s)

M/s. SMART IMPEX SOLUTIONS, behind jainex, Parivahan, Khewat, 103/ 88 Sector, 14IMT Manesar, Village Bhangrola, Faruknagar, Gurugram, Haryana- 122505 Rep. by its proprietor Mr.Jitender ..Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai Ii)

importsCustoms House, No.60 Rajaji Salai, Chennai 10

2. The Additional Commissioner Of Customs(gr.5)Customs House, No.60 Rajaji Salai, Chennai 10

3. The Deputy Commissioner Of Customs(gr.5),Customs House, No.60 Rajaji Salai, Chennai 10 ..Respondent(s)

directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 221 Units of various models of Second hand Highly Specialized Equipments -Digital Multi function print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide a Bill of Entry No.5654786 dated 12.11.2025 on execution of simple bond for 100 percentage 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 report No.STA/IR/O and VC/ C-670 /2025-

2026 dated 21.11.2025 and pass WP No. 50585 of 2025 directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 108 Units as against declared invoice quantity of 106 units of various models of Second hand Highly Specialized Equipments -Digital Multi function print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide a Bill of Entry No.5838632 dated 21.11.2025 on execution of simple bond for 100 percentage 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 report No.STA/IR/O and VC/ C-692 /2025-2026 dated 27.11.2025 mention