M/S. Best Mega International v. The Commissioner of Customs (Chennai Ii) Imports,

ORDER Mr.G.Meganathan, learned Junior Standing Counsel takes notice for the respondent.

¶2The petitioner has filed the present Writ Petition seeking issuance of a writ of mandamus directing the respondents 1 to 3 herein forthwith to allow Provisional Release of three consignments of total 54 units, 120 units and 103 units, respectively, 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 three Bills of Entry Nos.(1) 9940467 dated 17.06.2026 covered by the Bill of Lading No.JWLK2605310 dated 26.05.2026, (2) 2153608 dated 27.06.2026 covered by the Bill of Lading No.269742601 dated 11.05.2026 and (3) 2154408 dated 27.06.2026 covered by the Bill of Lading No.MUM26010110 dated

22.04.2026, respectively, on execution of Simple Bond for 100 percentof 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 (1) M/s.Perfect Chartered Engineers and Surveyors in their Inspection

Report

and

Valuation

Certificate

No. PER/CEC/IMP/SEA-249/2026-27 dated 01.07.2026, 2) M/s.Supreme Techno Associates Pvt. Ltd. in their Inspection Report and Valuation Certificates No. STA/IR/O and VC/C-070/2026-2027 dated 08.07.2026, and (3) M/s.Supreme Techno Associates Pvt. Ltd. in their Inspection Report and Valuation Certificates No.STA/IR/O and VC/C-072/2026-2027 dated 08.07.2026, respectively, Provisionally under Sec 110A of the Customs Act.

¶3Learned counsel for the petitioner submitted that the issue involved in the present writ petition is no longer res integra and is squarely covered by the common order of this Court dated 10.07.2025 passed in W.P. Nos.29418 of 2024 etc., batch, wherein this Court directed consideration of the importer's request for provisional release of similar goods under Section 110A of the Customs Act.

¶4Per contra, the learned Junior Standing Counsel appearing for the respondents submitted that by amendment dated 10.03.2026 to the Notification dated 01.07.2021, an exemption has been provided in respect of Highly Specialized Equipment (HSE) satisfying the prescribed criteria, subject to a specific exemption issued by the Ministry of Electronics and Information Technology under paragraph 2 of the Gazette Notification dated 18.03.2021, as amended on 26.04.2023, provided that the equipment is manufactured or imported in quantities of less than 100 units per model per year. It was further submitted that the amendment came into force with effect from 15.06.2026. He further submitted that to consider the claim of the petitioner, the date of the bills of lading will be considered as provided under Section 15 of the Customs Act, 1962.

¶5I have considered the rival submissions and perused the materials placed on record.

¶6Admittedly, the Bills of Lading in the present case are dated

26.05.2026, 11.05.2026 & 22.04.2026, respectively, which are prior to the date on which the amendment came into force, namely 15.06.2026. Unless a statutory notification expressly provides for retrospective operation, it can only operate prospectively. Therefore, the amendment relied upon by the respondents cannot govern imports covered by a Bill of Lading issued prior to its commencement. Consequently, the respondents cannot refuse to consider the petitioner's request for provisional release by placing reliance upon the said amendment.

¶7Apart from the above, the issue relating to provisional release of similar imported goods has already been considered by this Court in the common order dated 10.07.2025 passed in W.P. Nos.29418 of 2024 etc., batch. No distinguishing feature has been pointed out by the respondents warranting a different view.

¶8In view of the above, this writ petition is disposed of with the following directions:

(i) The respondents shall consider the petitioner's request for provisional release of the imported goods under Section 110A of the Customs Act, 1962, and pass appropriate orders, imposing such conditions as may be considered necessary in accordance with law, within a period of four (4) weeks from the date of receipt of a copy of this order.

(ii) Upon the petitioner complying with the conditions so imposed, the respondents shall provisionally release the goods within a period of two (2) weeks thereafter.

(iii) It is made clear that the provisional release of the goods shall be subject to the outcome of the adjudication proceedings under the Customs Act, 1962. The adjudicating authority shall decide the proceedings independently on their own merits and in accordance with law, uninfluenced by any observations made in this order.

¶9There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed.

06.08.2026 (1/5) Index : Yes/No Speaking order : Yes/No dna

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 W.P.No.30980oofo2026 HEMANToCHANDANGOUDAR.J., dna oW.P.Noo.o30980oo fo20oo26o andoWMP.No.34053oofo2026 (1/5) o06.08o.o2026o

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06.08.2026 CORAM THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR W.P.No. 30980 of 20 and WMP.No.34053 of 2026 M/s.Best Mega International GL-6, Ansal Bhawan, K.G. Marg, New Delhi 110 001. Rep.by its Authorised Signatory, Mr.Rajesh Kumar 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: This Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the respondents 1 to 3 herein forthwith to allow Provisional Release of three consignments of total 54 units, 120 units and 103 units, respectively, 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 three Bills of Entry Nos.(1) 9940467 dated 17.06.2026 covered by the Bill of Lading No.JWLK2605310 dated 26.05.2026, (2) 2153608 dated 27.06.2026 covered by the Bill of Lading No.269742601 dated 11.05.2026 and (3) 2154408 dated 27.06.2026 covered by the Bill of Lading No.MUM26010110 dated 22.04.2026, respectively, on execution of Simple Bond for 100 percentof 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 (1) M/s.Perfect Chartered Engineers and Surveyors in their Inspection Report and Valuation Certificate No. PER/CEC/IMP/SEA-249/2026-27 dated 01.07.2026, 2) M/s.Supreme Techno Associates Pvt. Ltd. in their Inspection Report and Valuation Certificates No. STA/IR/O and VC/C-070/2026-2027 dated 08.07.2026, and (3) M/s.Supreme Techno Associates Pvt. Ltd. in their Inspection Report and Valuation Certificates No.STA/IR/O and VC/C-072/2026-2027 dated 08.07.2026, respectively, Provisionally under Sec 110A of the Customs Act. For Petitioner : Mr.Nithyaesh Natraj for Anirudh A Sriram For Respondents : Mr.G.Meganathan Junior Standing Counsel (Customs & GST)