Case Details: Tulsai Enterprise vs. Commissioner of Customs (2025) 36 Centax 21 (Mad.)
Judiciary and Counsel Details
- N. Anand Venkatesh, J.
- Shri N. Viswanathan, for the Petitioner.
- Shri Siddharth Bhandari, Standing Counsel, for the Respondent.
Facts of the Case
The petitioner filed a writ petition seeking the provisional release of used Digital Multifunction Print, Copying, and Scanning machines imported by it. It was submitted that the machines had been examined by a DGFT-approved Chartered Engineer and that a report certificate was provided to the Customs Officer In-charge. It was contended that, having complied with such examination and certification, the goods should be released provisionally. The matter was placed before the High Court.
High Court Held
The High Court held that the importer was entitled to the benefit of doubt and that the machines were to be released provisionally under Section 110A of the Customs Act. The Court noted that the examination and certification by a DGFT-approved Chartered Engineer satisfied the conditions for provisional. Accordingly, the petition was disposed of in favour of the petitioner, directing provisional release of the goods while final adjudication of the matter continued.
List of Cases Cited
- Taanish Enterprises v. Commissioner — W.P. No. 29418 of 2024 etc. decided on 10-7-2025 — Relied on [Paras 5, 6]
