IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP No.7335 of 2026 M/s. Unistare Enterprises, 88, Rana Pratap Market, Karol Bagh, New Delhi-110 005.

Represented by its Director, Mr.Suresh Kumar Khetterpal.

..Petitioner Vs

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

2. The Additional Commissioner of Customs (Group 5), Custom House, No.60, Rajaji Salai, Chennai-600 001.

3. The Deputy Commissioner of Customs (Group 5), Custom House, No.60, Rajaji Salai, Chennai-600 001.

..Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing respondents 1-3 herein forthwith to allow Provisional Release of the consignment of 111 units of various models of Second hand Highly Specialized Equipments -Digital Multifunction print and copying Machines, imported by petitioner and which have been submitted for clearance before the respondents vide a Bill of Entry No.7017333 Dated 21.01.2026 on execution of simple bond for 100 percentage of enhanced value of goods and also payment of applicable total GST (Customs Duty i