Tulasi Enterprises Vs Commissioner of Customs (Madras High Court)
The petitioner sought a direction for provisional release of imported Second-hand Highly Specialized Equipments – Digital Multifunction Print & Copying Machines (MFDs) detained by the Customs Department for non-production of (a) Bureau of Indian Standards (BIS) certificate and (b) authorization from the Directorate General of Foreign Trade (DGFT).
The Court noted that a batch of writ petitions involving similar imports and identical relief had already been disposed of on 10.07.2025, wherein directions were issued for provisional release under the Customs Act, 1962. Since the relief sought in the present petition was identical, the Court held that similar directions should be issued.
Accordingly, the Court directed the Customs Department, Chennai, to pass orders for provisional release within four weeks, imposing appropriate conditions under the Customs Act. Upon fulfilment of those conditions by the petitioner, the goods must be provisionally released within two weeks thereafter. The Court clarified that such provisional release would be subject to final adjudication and would not prevent Customs from passing appropriate final orders. No costs were awarded.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
In this writ petition, a direction is sought for to direct the respondents to forthwith allow the Provisional Release of the goods (Second hand Highly Specialized Equipments – Digital Multifunction Print & Copying Machines), imported by the petitioner covered under the Bill of Entry mentioned in the prayer to this writ petition.
