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WP No. 2941 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30-01-2026

CORAM

THE HON'BLE MR JUSTICE ABDUL QUDDHOSE

WP No. 2941 of 2026 AND WMP Nos.3285 & 3288 OF 2026

Achintya Impex Private Limited

Rep. by its Director

Shri Yogesh Kumar

..Petitioner(s)

Vs

1. The Commissioner of Customs

Air Cargo complex (ACC)

New Custom House,

Meenambakkam, Chennai-600 027

2. The Additional Director General

Directorate of Revenue Intelligence (DRI)

Ahmedabad Zonal Unit,

Ahmedabad.

..Respondent(s)

directing the respondents herein to cause provisional release of the

seized goods namely 92.5 percent silver jewellery studded with synthetic stones

(weighing 4,93,427 grams assessable value Rs.9,27,45,807/- ) imported under

Bill of entry No.5775865 dated 18.11.2025 under section 110A of the customs

Act, 1962 pending further proceedings in adjudication.

For Petitioner(s): Mr.B.Satish Sundar

For Respondent(s): Mr.J.Vasu,JPC For R1

Mr.Mohanamurali,SSC For R2

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WP No. 2941 of 2026

Order

This writ petition has been filed to direct the respondents to grant

provisional release of the seized goods, morefully described in the prayer to this

writ petition, which were imported by the petitioner under a Bill of Entry

No.5775865 dated 18.11.2025.

2.The petitioner seeks for provisional release as per the provisions of

Section 110A of the Customs Act, 1962. The petitioner had earlier submitted an

application on 13.01.2026 seeking for provisional release of the subject goods

imported by the petitioner. The petitioner had also furnished a Bank Guarantee

for a sum of Rs.2,00,60,918/- (Rupees Two Crores Sixty Thousand Nine

Hundred and Eighteen only) as a suspicion was raised by the Customs

Department with regard to the country of origin. Since the application filed

under Section 110A of the Customs Act, 1962 has not been considered by the

respondents, the petitioner has filed this writ petition.

3.Learned counsel for the petitioner has also placed on record, during the

course of hearing today, a reply sent by the second respondent dated 29.01.2026

requesting the petitioner to approach the first respondent in case the petitioner

seeks for provisional release of the subject goods. Learned counsel for the

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WP No. 2941 of 2026

petitioner would submit that even though a positive direction is sought for in

this writ petition for provisional release, it would suffice if a direction is issued

to the first respondent to consider the petitioner’s application filed under

Section 110A of the Customs Act, 1962 seeking for provisional release of the

subject goods, on merits and in accordance with law, within a time frame to be

fixed by this Court.

4.Mr.J.Vasu, learned Junior Panel Counsel accepts notice on behalf of the

first respondent. Mr.Mohanamurali, learned Senior Standing Counsel accepts

notice on behalf of the second respondent.

5.No prejudice would be caused to the respondents if such a direction is

issued.

6.This Court is not expressing any opinion on the merits of the

petitioner’s application. However, the first respondent will have to take into

consideration the fact that the petitioner had earlier furnished a Bank Guarantee

for a sum of Rs.2,00,60,918/- (Rupees Two Crores Sixty Thousand Nine

Hundred and Eighteen only) when a doubt was raised by the Customs

Department with regard to the place of origin of the subject imported goods,

while passing the final order in the petitioner’s application seeking for

provisional release filed under Section 110A of the Customs Act.

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WP No. 2941 of 2026

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WP No. 2941 of 2026

7.This Court is not expressing any opinion on the merits of the

petitioner’s application.

8.For the foregoing reasons,

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