M/s.Prius Technologies vs The Commissioner of Customs (Chennai II)

WP No. 23642 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HONOURABLE MR JUSTICE M.DHANDAPANI WP No. 23642 of 2026 and WMP.No.25598 of 2026 M/s.Prius Technologies B-7 Prabhat Kiran Building, Rajendra place, New Delhi 110 008 , Rep. by its proprietor, Ankit Khetterpal Petitioner(s) Vs 1. The Commissioner of Customs (Chennai II) Imports, Custom House, No.60,Rajaji Salai, Chennai-600 001. 2.The Additional Commissioner of Customs (Gr.5) Custom House, No.60,Rajaji Salai, Chennai-600 001 3.The Deputy Commissioner of Customs (Gr.5) Custom House, No.60,Rajaji Salai, Chennai-600 001 Respondent(s) PRAYER: Petition filed under Article 226 of Constitution of India, directing Respondents 1-3 herein to forthwith to allow Provisional release of the consignment of 111 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 Respondent vide Bills of Entry No. 9562210 dated 29.05.2026 on execution of Simple bond for 100 percent of enhanced value of goods and also payment of applicable total GST (Customs duty is exempted) on t