M/S.C.S.ENTERPRISES vs The Commissioner of customs

WP No. 23133 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HONOURABLE MR JUSTICE M.DHANDAPANI WP No. 23133 of 2026 M/s.C.S.Enterprises New No.22, Old No.10 2nd Floor, Aziz Mulk 4th Street Thousand Lights, Chennai 06 Rep. By Its Proprietor Mrs.Josphine Mohanraj. 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 101 units imported by the petitioner under bill of Entry No.9595739 dated 30.05.2026 provisionally under Sec. 110A of Customs Act. For Petitioner(s): Mr.S. Shriram For Respondent(s): Mr.Pooja Jain, Junior Panel Counsel ORDER By consent of both parties, this writ petition