2026 (8) TMI 814

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>Customs<br>HONOURABLE MR. JUSTICE HEMANT CHANDANGOUDAR For the Petitioner: Mr. N. Viswanathan. For the Respondents: Mr. T. Nalinidhar Junior Panel Counsel. ORDER The petitioner has filed the present Writ Petition seeking issuance of a writ of mandamus directing respondents 1 to 3 to provisionally release 89 units of used Digital Multifunction Print, Copying and Scanning Machines des....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7.2021, an exemption has been provided in respect of Highly Specialized Equipment (HSE) satisfying the prescribed criteria, subject to a specific exemption issued by the Ministry of Electronics and Information Technology under paragraph 2 of the Gazette Notification dated 18.03.2021, as amended on 26.04.2023, provided that the equipment is manufactured or imported in quantities of less than 100 un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the issue relating to provisional release of similar imported goods has already been considered by 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. 7. In view of the above, this writ petition is disposed of with the following directions: (i) The r....