M/S.Prius Technologies v. The Commissioner of Customs (Chennai Ii)

ORDER By consent of both parties, this writ petition is taken up for final disposal at the admission stage itself.

¶2This writ petition has been filed for a direction, directing Respondents 1-3 herein to forthwith to allow Provisional release of the consignment of 111 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 Respondent vide Bills of Entry No. 9562210 dated 29.05.2026 on execution of Simple bond for 100 percent 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 vide their Report No. PER/ CEC/ IMP/ SEA-155/ 2026-27 dated 5.06.2026 and pass

¶3The learned counsel for the petitioner submitted similarly situated persons had filed writ petitions seeking for release of the consignment of various models of Secondary Higher Specialized Equipment-Digital Multifunction Print, Copying and Scanning Machines and this Court in a batch of writ petitions in WP.Nos.29418 of 2024 etc cases vide order dated

10.07.2025 have disposed of those writ petitions in the following terms:-"32. For the foregoing reasons, these writ petitions are disposed of by this Court 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."

¶4The learned Junior Panel Counsel did not dispute the same and submitted that the order may be passed in terms of the above order.

¶5Heard both sides and perused the materials placed on record.

¶6In view of the order dated 10.07.2025 passed in WP.Nos.29418 of 2024 etc cases, these writ petition also stands disposed of in the above terms. No costs. Consequently, connected miscellaneous petition stands closed. 23-06-2026 dhk Index:Yes/No Speaking/Non-speaking order Internet:Yes To

1.The Commissioner of Customs (Chennai II) Imports, Custom House, No.60,Rajaji Salai, Chennai-600 001.

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

3.The Deputy Commissioner of Customs (Gr.5) Custom House, No.60,Rajaji Salai, Chennai-600 001 M.DHANDAPANI J. dhk

23-06-2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HONOURABLE MR JUSTICE M.DHANDAPANI WP No. 23642 of 2026 and WMP.No.25598 of 2026 M/s.Prius Technologies B-7 Prabhat Kiran Building, Rajendra place, New Delhi 110 008 , Rep. by its proprietor, Ankit Khetterpal Petitioner(s) Vs 1. The Commissioner of Customs (Chennai II) Imports, Custom House, No.60,Rajaji Salai, Chennai-600 001. 2.The Additional Commissioner of Customs (Gr.5) Custom House, No.60,Rajaji Salai, Chennai-600 001 3.The Deputy Commissioner of Customs (Gr.5) Custom House, No.60,Rajaji Salai, Chennai-600 001 Respondent(s) PRAYER: Petition filed under Article 226 of Constitution of India, directing Respondents 1-3 herein to forthwith to allow Provisional release of the consignment of 111 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 Respondent vide Bills of Entry No. 9562210 dated 29.05.2026 on execution of Simple bond for 100 percent 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 vide their Report No. PER/ CEC/ IMP/ SEA- 155/ 2026- 27 dated 5.06.2026. For Petitioner(s): Mr.Vishal Sridhar For Respondent(s): Mr.Pooja Jain, Junior Panel Counsel