Customs · F2J-C-2799
Smart Impex Solutions v. Commissioner of Customs (Chennai-II) Imports & Ors.
VALIDATED · ACTUAL COURT-COPY PDFSource transparency: The local PDF is the unchanged public court-copy download. The official court portal is identified separately and is not presented as a judgment-specific deep link. Verify the official record and subsequent history before reliance.
Holding (ratio)
Provisional release had to be considered under the law applicable to the bills of entry; a later amendment could not be used to defeat the request.
Operative order (extract)
Operative result (reconciled to the final order): Petition disposed of with directions to decide provisional release.
Scope limits
The decision is confined to the issues decided on the retained record; verify the complete judgment and subsequent history before reliance.
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Complete searchable judgment text
W.P.No.34080 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.08.2026
CORAM
THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR
W.P.No.34080 of 2026
and
W.M.P.No.37487 of 2026
M/s.SMART IMPEX SOLUTIONS
Behind Jainex, Parivahan, Khewat,
103/88 Sector, 14IMT Manesar,
Village Bhangrola, Faruknagar,
Gurugram, Haryana 122 505
Rep. by its Authorised Signatory, Mr.
Jitender
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)
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W.P.No.34080 of 2026
Prayer: This Writ Petition filed under Article 226 of the Constitution of India,
to issue a Writ of Mandamus, directing the Respondents 1 - 3 herein forthwith to
allow Provisional Release of two consignments of each found quantities of 208
Pkgs against declared invoice quantity of 105 Units and105 Units as against
declared invoice quantity of 106 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 two Bills of Entry Nos (1) 2622380
dt.20.07.2026 covered by the Bill of Lading No. OOLU2326589170
dt.19.05.2026 and (2) 2622515 dt. 20.07.2026 covered by the Bill of Lading No.
OOLU2326107780 dt.19.05.2026 respectively, 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
Inspection Reports and Valuation Certificate Nos. (1) STA/IR/O and
VC/C-088/2026-2027 DT. 27.07.2026 and (2) STA/IR/O and VC/C-090/2026-
2027 DT. 29.07.2026, respectively, Provisionally under Sec 110A of the
Customs Act.
For Petitioner : Mr.Anirudh A Sriram
For Respondents : Mr.Sai Srujan Tayi
Senior Standing Counsel
*****
ORDER
Mr.Sai Srujan Tayi, learned Senior Standing Counsel takes notice for the
respondents.
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W.P.No.34080 of 2026
2. The petitioner has filed the present Writ Petition seeking issuance of a
writ of mandamus directing the Respondents 1 - 3 herein forthwith to allow
Provisional Release of two consignments of each found quantities of 208 Pkgs
against declared invoice quantity of 105 Units and105 Units as against declared
invoice quantity of 106 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 two Bills of Entry Nos (1) 2622380
dt.20.07.2026 covered by the Bill of Lading No. OOLU2326589170
dt.19.05.2026 and (2) 2622515 dt. 20.07.2026 covered by the Bill of Lading No.
OOLU2326107780 dt.19.05.2026 respectively, 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
Inspection Reports and Valuation Certificate Nos. (1) STA/IR/O and
VC/C-088/2026-2027 DT. 27.07.2026 and (2) STA/IR/O and VC/C-090/2026-
2027 DT. 29.07.2026, respectively, Provisionally under Sec 110A of the
Customs Act.
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W.P.No.34080 of 2026
3. Learned 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.
4. Per contra, the learned Senior 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.
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W.P.No.34080 of 2026
5. I have considered the rival submissions and perused the materials
placed on record.
6. Admittedly, the Bills of Lading in the present case are dated
19.05.2026, 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.
7. Apart 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.
8. In 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
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W.P.No.34080 of 2026
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.
9. Consequently, connected miscellaneous petition is closed. There shall
be no order as to costs.
21.08.2026
Index : Yes/No
Speaking order : Yes/No
mk
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W.P.No.34080 of 2026
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
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W.P.No.34080 of 2026
HEMANT CHANDANGOUDAR.J.,
mk
W.P.No.34080 of 2026
21.08.2026
(3/4)
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