M/S. Sunrise Retails v. The Commissioner of Customs (Chennai Ii)Imports

ORDER Heard both sides.

¶2The learned counsel for the petitioner submitted that the issue raised in this Writ Petition is covered by the order of this Court in W.P.No.16838 of 2026 dated 28.04.2026 and hence, similar directions could be issued for this petitioner also.

¶3A 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 the light of the above, the request for provisional release is 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 this writ petition, by imposing Page3 of 4 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 petitioner, the Customs Department, Chennai, is directed to release the goods provisionally to the writ petitioner 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."

¶4With the above directions, this Writ Petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed. 20-05-2026 Index: Yes/No Speaking/Non-speaking order gsk Page4 of 4

G.R.SWAMINATHAN, J. GSK To

¶1The Commissioner Of Customs (Chennai II) Imports Custom House, No.60, Rajaji salai, Chennai-600 001.

¶2THE Addl. COMMISSIONER OF CUSTOMS(GR.5) Custom House, No.60, Rajaji salai, Chennai-600 001

¶3The Dy.Commissioner Of Customs(gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001 WP No. 20049 of 2026 and WMP.No.21438 of 2026 20-05-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-05-2026 CORAM THE HON'BLE MR JUSTICE G. R. SWAMINATHAN WP No. 20049 of 2026 and W.M.P.No.21438 of 2026 M/s.Sunrise Retails, B-30/2,3rd Floor,Jhilmil Industrial Area, Shahdara, Delhi – 110 095. Rep. by its Proprietor, Mr.Parth Mohan ..Petitioner(s) Vs 1. The Commissioner Of Customs (Chennai II) Imports Custom House, No.60, Rajaji salai, Chennai-600 001 2. THE Addl. COMMISSIONER OF CUSTOMS(GR.5) Custom House, No.60, Rajaji salai, Chennai-600 001 3. The Dy.Commissioner Of Customs(Gr.5), Custom House, No.60, Rajaji salai, Chennai-600 001. ..Respondent(s) PRAYER : Petition filed under Article 226 of the Constitution of India seeking issuance of a Writ of Mandamus, to direct the respondents 1 to 3 herein forthwith to allow Provisional Release of the consignment of 107 Units of various models of Second hand Highly Specialized Equipments -Digital Multi function print and copying Machines, imported by the petitioner and which have been submitted for clearance before the respondents vide a Bill of Entry Page2 of 4 No.8863302 dated 24.04.2026 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 and VC/ C-027 /2026-2027 dated 04.05.2026. For Petitioner(s): Mr.Anirudh A Sriram For Respondent(s): Mr.J.Hari Krishnan