IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-01-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE AND WMP NO. 429 OF 2026,WMP NO. 439 OF 2026,WMP NO. 430 OF 2026,WMP NO. 444 OF 2026,WP NO. 362 OF 2026,WP NO. 363 OF

2026,WMP NO. 422 OF 2026,WMP NO. 440 OF 2026,WMP NO. 450 OF

2026,WP NO. 366 OF 2026,WP NO. 379 OF 2026,WP NO. 368 OF 2026,WP NO. 386 OF 2026

1. M/s. Skylark Office Machines

58/71 , Aziz Nulk, 3rd Street, Thousand Lights, Chennai 06 Rep. by its Manager, Hem Chand Dubey Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai II)imports Custom House, No.60, Rajaji salai, Chennai-600 001

2.The Additional Commissioner Of Customs(gr.5)

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 Respondent(s)

WP No. 362 of 2026

1. M/s. Growlam Office Private Limited A-5/ 235 , Basement, Paschim Vihar, New Delhi 110 063 Rep. by its Director, Mr.Ankit Khetterpal Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai II)imports Custom House, No.60, Rajaji salai, Chennai-600 001

2.The Additional Commissioner Of Customs(gr.5)

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 Respondent(s)

WP No. 363 of 2026

1. M/S. M.D.Exims B.803 Siver Nesst, besides Waves, near Konark Near Canal, bhayli Roa, Vadodara 391 410 Rep by its Authorised Signatory, Gautam Sharma Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai II)imports Custom House, No.60, Rajaji salai, Chennai-600 001

2.The Additional Commissioner Of Customs(gr.5)

Custom House, No.60, Rajaji salai, Chennai-600 001

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

1. M/s. M.D. Exims B-803, Silver Nesst, Besides Waves, Near Konark Near Canal,BhayliRoa, Vadodara 391 410 Rep. by its authorised signatory Gautam Sharma Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai II)imports Custom House, No.60, Rajaji salai, Chennai-600 001

2.The Additional Commissioner Of Customs(gr.5)

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 Respondent(s)

WP No. 379 of 2026

1. M/S. Meenakshi Auto Machines Old No 10, New No 22 Azhiz Mulk, 4th Street, Thousand Light, Chennai 600

006 Rep by its proprietor, Mr. Hem Chand Dubey Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai II)imports Custom House, No.60, Rajaji salai, 2.The Additional Commissioner Of Customs(gr.5)

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

WP No. 368 of 2026

1. M/S. Asian Copiers BG6/54A Paschim vihar, New Delhi

110 063, Rep. by its Proprietor Mr.

Akshay Khetterpal Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai II)imports Custom House, No.60, Rajaji salai, Chennai-600 001

2.The Additional Commissioner Of Customs(gr.5)

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 Respondent(s)

WP No. 386 of 2026

1. M/s. City Office Equipment Old no. 20 (New No. 47) Aziz Mulk, 3rd Street, Thousand Light, Chennai 06 Rep. by its proprietor Mrs. M.Josphine Petitioner(s)

Vs

1. The Commissioner Of Customs (chennai II)imports Custom House, No.60, Rajaji salai, 2.The Additional Commissioner Of Customs(gr.5)

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

WP No. 356 of 2026 PRAYER Directing the respondents 1 -3 herein forthwith to allow Provisional Release of the consignment of 108 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.5878590 dated 24.11.2025 on execution of simple bond for 100 pe