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 t