2026 (8) TMI 742

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....of 2026 - -<br>Customs<br>Honourable Mr. Justice Hemant Chandangoudar For the Petitioner : Mr. Anirudh A Sriram For the Respondents : Mr. G. Meganathan Junior Standing Counsel ORDER Mr.G.Meganathan, learned Junior Standing Counsel takes notice for the respondents. 2. The petitioner has filed the present Writ Petition seeking issuance of a writ of mandamus directing the respondents 1....

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....s exempted) on the enhanced value, as appraised by the Chartered Engineers, M/s.Perfect Chartered Engineers and Surveyors in their Inspection Report and Valuation Certificate Nos. (1) PER/CEC/IMP/SEA-251/2026-27 dt. 14.07.2026 and (2) PER/CEC/IMP/SEA-277/2026-27 DT. 07.07.2026, respectively, provisionally under Sec 110A of the Customs Act. 3. Learned counsel for the petitioner submitted that th....

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.....04.2023, provided that the equipment is manufactured or imported in quantities of less than 100 units per model per year. It was further submitted that the amendment came into force with effect from 15.06.2026. He further submitted that to consider the claim of the petitioner, the date of the bills of lading will be considered as provided under Section 15 of the Customs Act, 1962. 5. I have co....

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....this Court in the common order dated 10.07.2025 passed in W.P. Nos.29418 of 2024 etc., batch. No distinguishing feature has been pointed out by the respondents warranting a different view. 8. In view of the above, this writ petition is disposed of with the following directions: (i) The respondents shall consider the petitioner's request for provisional release of the imported goods und....