M/s.Atul Automation Pvt. Ltd., vs The Commissioner of customs

WP No. 23780 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HONOURABLE MR JUSTICE M.DHANDAPANI WP No. 23780 of 2026 M/s.Atul Automation Pvt. Ltd., Office No. 722, The summit Business Bay Behind Guru Nanak Petrol Pump, Opp. Andheri , Mumbai 400 093 Rep. by its Director, Atul Kamdar Petitioner(s) Vs 1. The Commissioner of customs Chennai II, Import Commissionerate, Custom House, No. 60 Rajaji Salai, Chennai-600 001 2.The Addl. Commissioner Of Customs (gr-5) Chennai II, Import Commissionerate, Custom House, No. 60 Rajaji Salai, Chennai-600001 3.The Dy. Commissioner Of Customs, (gr-5) Custom House, No. 60 Rajaji Salai, Chennai-600001 Respondent(s) PRAYER: Petition filed under Article 226 of Constitution of India, directing Respondents 1-3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction Print, Copying and Scanning Machines Numbering 109 units imported by the petitioner under bill of Entry No.9639329 dated 02.06.206 provisionally under Sec. 110A of Customs Act For Petitioner(s): Mr.S. Shriram For Respondent(s): Mr.Pooja Jain, JPC for respondents ORDER https://www.mhc.tn.gov.in/judis