Case Law Details
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.
2. Heard the learned counsel for the petitioner and the learned standing counsel for the respondents.
3. The petitioner has imported Second hand Highly Specialized Equipments – Digital Multifunction Print & Copying Devices (in short “MFDs”) and their goods have been 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). They seek for provisional release of the MFDs through this writ petition.
4. A batch of writ petitions pertaining to the very same issue was disposed of by this Court on 10.07.2025 in W.P.No.29418 of 2024 batch, wherein also similar importers, who have imported similar goods, sought for provisional release as per the provisions of the Customs Act, 1962. The said batch of writ petitions referred to supra were disposed of by this Court by issuing certain directions. Since the relief sought for in this writ petition is one and the same to the one sought for in a batch of writ petitions referred to supra, similar directions in this writ petition as well will have to be issued by this Court.
5. Accordingly, this writ petition is 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 this writ petition, 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 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.
No Costs.
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