2026 (7) TMI 597

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....-<br>Customs<br>Hon&#39;ble Mr Justice M.Dhandapani For the Petitioner(s) : M.s.Anirudh A Sriram (In both petitions) For the Respondent(s) : Mr.M.Santhanaraman, Senior Panel Counsel (GST & Customs) for RR-1 to 3 (In W.P.No.21942 of 2026) Mr.B.Sivaraman, Junior Panel Counsel (GST & Customs) for RR-1 to 3 (In W.P.No.21946 of 2026) COMMON ORDER Since the issue involved in both the Writ Pe....

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.... Digital Multifunction Print & Copying Machines (MFDs) which are Highly Specialised Equipments and Capital Goods. During the course of their business, the petitioner company imported two consignments comprising 120 units and 116 units of Second-hand Digital Multifunction Print & Copying Machines from Italy and Canada respectively and filed Bills of Entry Nos.9254179 & 9320117 dated 14.05.2026 and ....

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....ifunction Print & Copying Machines under Bill No.268799934 dated 12.04.2026 and Invoice no.23390 dated 02.04.2026 for total C & F values of EUR 21,590/- M/s.AL Sahaba Import & Export, Germany and accordingly filed Bill of Entry bearing no.9314930 dated 16.05.2026 before Chennai customs seeking clearance of the goods under the relevant provisions. Despite the statutory exemptions and favourable ins....

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....se of the goods under the provisions of the Customs Act, 1962. Therefore, he prayed that similar relief may be granted to the petitioners herein as well. 6. Learned Panel Counsels appearing for the respondents jointly submitted that if the petitioners fulfil the earlier conditions imposed by this Court in W.P.No.29418 of 2024 etc batch more particularly in para 32 of the order dated 10.07.2025,....