IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-02-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE

1. M/s.Tulasi Enterprises Shop No.22, Marmaid I Plot No.32/33,Sector II CBD Belapur Thane Navi Mumbai-400 614 Rep by its proprietor Harish Gagal 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 600001.

Respondent(s)

PRAYER 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 123 units imported by the petitioner under Bill of Entry no. 7334353 dated 5.02.2026 provisionally under Sec. 110A of the customs Act For Petitioner(s): Mr.S.Shriram for Mr.N.Viswanathan For Respondent(s): Mr.T.Nalinidhar,JSC For Respondent

ORDER

In this writ petition, a direction is sought for to direct the respondents to forthwith allow the Provisional Release of the goods (Second hand Highl