M/S. Tulsai Enterprise v. The Commissioner of Customs,

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 13.05.2026 CORAM THE HONOURABLE MRS. JUSTICE L.VICTORIA GOWRI W.P.Nos. 19304, 19305 & 19306 of 2026 M/s. Tulsai Enterprises Shop No.22, Marmaid 1 Plot No.32/33, Sector 11 CBD Belapur Thane, Navi Mumbai – 400 614 Represented by its Proprietor Mr.Harish Gagal ... Petitioner in W.P.No. 19304 of 2026 M/s. S.K.Enterprises D.No. 39-4-15, Murali Nagar Sector 4, Visakhapatnam – 530 007 Represented by its Proprietor Mr.Datti Sarathkumar ... Petitioner in W.P.No. 19305 of 2026 M/s. Shree Hari Copier Shop No.32 D, Gautam Complex Plot No. 17/18, Sector No.11, CBD Belapur, Thane Maharashtra Pin 400614 rep. By its Proprietor Mr.Jaysukh Murji Dubaria ... Petitioner in W.P.No. 19306 of 2026 ..Vs..

¶1The Commissioner of Customs Chennai II Import Commissionerate Custom House, No.60, Rajaji Salai, Chennai – 600 001.

¶2The Additional Commissioner of Customs (Gr-5) Chennai II Import Commissionerate Custom House, No.60, Rajaji Salai, Chennai – 600 001.

¶3The Deputy Commissioner of Customs (Gr-5) Custom House, No.60, Rajaji Salai, Chennai – 600 001. ... Respondents PRAYER IN W.P.No. 19304 of 2026: Petition under Article 226 of the Constitution of India, praying for the issue of a Writ of Mandamus directing the respondent Nos. 1 to 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction Print, Copying and Scanning Machines, numbering 109 units imported by the petitioner under Bill of Entry No. 8920875 dated

27.04.2026 provisionally under Sec.110A of the Customs Act. PRAYER IN W.P.No. 19305 of 2026: Petition under Article 226 of the Constitution of India, praying for the issue of a Writ of Mandamus directing the respondent Nos. 1 to 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction Print, Copying and Scanning Machines, numbering 108 units imported by the petitioner under Bill of Entry No. 8869361 dated

24.04.2026 provisionally under Sec.110A of the Customs Act. PRAYER IN W.P.No. 19306 of 2026: Petition under Article 226 of the Constitution of India, praying for the issue of a Writ of Mandamus directing the respondent Nos. 1 to 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction Print, Copying and Scanning Machines, numbering 121 units imported by the petitioner under Bill of Entry No. 8729792 dated

17.04.2026 provisionally under Sec.110A of the Customs Act. *** For Petitioner in all Writ Petitions :: Mr. N.Viswanathan For Respondents in all Writ Petitions :: Mr. J.Harikrishnan, Standing Counsel and Mr.R.P.Pragadish SCC COMMON ORDER By consent of the learned counsel appearing on either side, these Writ Petitions are taken up for final disposal at the admission stage itself.

¶2Seeking direction to the respondent Nos. 1 to 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction Print, Copying and Scanning Machines imported by the petitioners under various Bills of Entries provisionally under Sec.110A of the Customs Act, these Writ Petitions have been filed.

¶3The learned counsel appearing for the petitioners would submit that the matters at hand are fairly covered by this Court's decision in W.P.No. 16838 of 2026, dated 28.04.2026, and a similar direction could be issued for the disposal of these Writ Petitions.

¶4The learned Standing Counsel appearing for the respondents has duly conceded the same.

¶5A careful perusal of the order passed by this Court in W.P.No. 16838 of 2026, dated 28.04.2026, makes it clear that it covers the lis at hand. In light of the above, the request for provisional release were granted by issuing the following directions:- "(a) The Customs Department, Chennai, is directed to pass orders for provisional release of the goods, which are the subject matter of the dispute in these writ petitions, by imposing conditions, as they deem fit, as per the provisions of the Customs Act, 1962, within a period of four weeks from the date of receipt of a copy of this order.

(b) On fulfilment of the said conditions by the petitioners, the Customs Department, Chennai, is directed to release the goods provisionally to the respective writ petitioners within a period of two weeks thereafter.

(c) Provisional release of the goods in question is subject to final adjudication being made by the Customs Department, and the provisional release order shall not prevent the Customs Department to reverse its decision in the final adjudication by passing appropriate orders as per the provisions of the Customs Act.

(d) Connected writ miscellaneous petitions are closed. No Costs.

¶6With the above directions, these Writ Petitions stand disposed of. No costs.

13.05.2026 vsg

Index: Yes/No Internet: Yes/No Speaking / Non Speaking Order Note: Issue order copy on 14.05.2026 To

¶1The Commissioner of Customs Chennai II Import Commissionerate Custom House, No.60, Rajaji Salai, Chennai – 600 001.

¶2The Additional Commissioner of Customs (Gr-5) Chennai II Import Commissionerate Custom House, No.60, Rajaji Salai, Chennai – 600 001.

¶3The Deputy Commissioner of Customs (Gr-5) Custom House, No.60, Rajaji Salai, Chennai – 600 001. L.VICTORIA GOWRI

, J.,

vsg W.P.Nos. 19304, 19305 & 19306 of 2026

13.05.2026