When a legal issue regarding the provisional release of imported goods is already covered by a prior binding precedent of the same court, the court will apply that precedent to dispose of similar pending petitions.

Writ Petition No.26315 of 2026 filed under Article 226 of the Constitution of India seeking a writ of Mandamus, to direct the respondents 1-3 herein forthwith to allow Provisional Release of the consignment of 107 Units as against declared invoice quantity of 108 of various models of Second hand Highly Specialized Equipments -Digital Multifunction print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide Bills of Entry No.9901648 dated 15.06.2026, on execution of simple bond for 100% 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. Perfect Chartered Engineers and Surveyors in their report No. PER/ CEC/ IMP/ SEA- 211/ 2026- 27 dated 22.06.2026.

Writ Petition No.26318 of 2026 filed under Article 226 of the Constitution of India seeking a writ of Mandamus, to direct the respondents 1-3 herein forthwith to allow Provisional Release of the consignment of 90 Units of various models of Second hand Highly Specialized Equipments -Digital Multifunction print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide Bills of Entry No.9965851 dated 18.06.2026, on execution of simple bond for 100% 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. Perfect Chartered Engineers and Surveyors in their report No. PER/ CEC/ IMP/ SEA- 215/ 2026- 27 dated 24.06.2026.

Writ Petition No.26325 of 2026 filed under Article 226 of the Constitution of India seeking a writ of Mandamus, to direct the respondents 1-3 herein forthwith to allow Provisional Release of the consignment of 226 Units of various models of Secondhand Highly Specialized Equipments- Digital Multifunction print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide Bills of Entry No.9884103 dated 15.06.2026, on execution of simple bond for 100% 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. Perfect Chartered Engineers and Surveyors in their report No. PER/ CEC/ IMP/ SEA- 214/ 2026- 27 dated 24.06.2026.

Writ Petition No.26327 of 2026 filed under Article 226 of the Constitution of India seeking a writ of Mandamus, to direct the respondents 1-3 herein forthwith to allow Provisional Release of the consignment of 94 Units of various models of Secondhand Highly Specialized Equipments- Digital Multifunction print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide Bills of Entry No.9884092 dated 15.06.2026, on execution of simple bond for 100% 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 and VC /C- 067/ 2026- 2027 dt 25.06.2026.

For Petitioner in all WPs : Mr.Anirudh A Sriram
For Respondents in all WPs : Mr.Rajendran Raghavan
Standing Counsel

C O M M O N O R D E R

Mr.Rajendran Raghavan, learned Standing Counsel, accepts notice for the respondents.

2. These writ petitions have been filed seeking issuance of a writ of mandamus directing respondents 1 to 3 to provisionally release the consignments comprising various models of second-ha