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Case Name : Growlam Office Private Limited Vs Commissioner of Customs (Madras High Court)
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Growlam Office Private Limited Vs Commissioner of Customs (Madras High Court)

The Madras High Court addressed a writ petition filed by Growlam Office Private Limited, seeking a direction to the Customs Department to provisionally release a consignment of imported used Digital Multifunction Print Copying and Scanning machines (MFDs) under Section 110A of the Customs Act.

The petitioner argued that the imported used, second-hand, highly specialised equipment (HSEs) had been subjected to examination by a DGFT approved Chartered Engineer

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