M/S.BEST MEGA INTERNATIONAL vs THE COMMISSIONER OF CUSTOMS (CHENNAI II) IMPORTS,

WP No. 23704 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-06-2026 CORAM THE HON'BLE MR JUSTICE M.DHANDAPANI WP No. 23704 of 2026 M/s.Best Mega International GL-6, Ansal bhawan, K.G.Marg, New Delhi - 110001 Rep. by its proprietor Mr.Rajesh Kumar Khetterpal ..Petitioner(s) Vs 1. The Commissioner Of Customs (Chennai II) Imports, Custom house, No.60, Rajaji salai, Chennai – 600010. 2. The Additional commissioner of customs (Gr-5) custom house, No.60, Rajaji salai, Chennai - 600010. 3. The Deputy commissioner of customs (Gr-5) Custom house, No.60, Rajaji salai, Chennai - 600010. ..Respondent(s) Writ Petition filed under Article 226 of Constitution of India praying for issuance of a Writ of Mandamus, directing the respondents 1-3 herein forthwith to allow provisional release of the consignment of 114 units 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 bills of entry no 9609847 dated 01.06.2026 on execution of simple bond for 100 percentage of enhanced value of goods and also payment of applicable total GST (C