IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP No.7358 of 2026 M/s.HNC INTERNATIONAL H-137 DD Aflats, Ashok Vihar, Phase-1 Delhi-110 052, Represented by its Director, Himanshu Chanana ..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 127 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.7273821 dated 03.02.2026 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&VC/C-887/2025-2026 dated 10.02.2026.

For Petitioner : Mr.C.S.Vikram Krishna for Mr.Vaibhav R Venkatesh For Respondents : Mr.T.Nalinidhar Junior Standing Counsel

ORDER

By consent of learned counsel appearing on either side, this writ petition is taken up for final disposal at the admission stage itself.

2. The present writ petition has been filed for a direction to respondents 1-3 forthwith to allow Provisional Release of consignment of 127 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 Respondents vide Bill of Entry No.7273821 dated 03.02.2026 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 Chartered Engineers M/s.Supreme Techno Associates Pvt. Ltd. vide their Report No.STA/IR/O&

VC/C-887/2025-2026 dated 10.02.2026.

3. Petitioner is engaged in the business of import and trading of secondhand digital multifunction printing and copying machines which is stated as not being manufactured in India. Petitioner also trades accessories, parts and consumable for the aforesaid machines. Petitioner is registered with MSME bearing Udyam Registration Certificate Number UDYAM-DL-04-0007265 dated 26.02.2021 for the import of electronic goods. While so, petitioner imported a consignment of used second hand highly specialized equipment- digital multifunction printing copying machines vide tax invoice No.07/2025 dated 21.12.2025. Thereafter, petitioner filed Bill of Entry No.7273821 dated 03.02.2026 with the Chennai Customs House. It is stated that the subject goods being second hand machines were also examined by the Customs by engaging a DGFT approved Chartered Engineer by name M/s.Chartered Engineers M/s.Supreme Techno Associates Pvt. Ltd. Petitioner would submit that the subject goods are freely importable into India in terms of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, notified by the Ministry of Environment, Forest and Climatic Changes, Government of India, subject to conditions including goods having residual life of five years.

4. Against this background, petitioner had requested for provisional release of the consignment, however, the same is yet to be considered. It is against the above circumstances, the present writ petition has been filed.

5. Both the learned counsel for petitioner as well as the learned counsel for respondents would submit that the matter stands covered by an order of this Court in a batch of matters in W.P