2026 (9) TMI 673

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....dangoudar For the Petitioner : Mr.Nithyaesh Natraj for Anirudh A Sriram For the Respondents : Mr.G.Meganathan Junior Standing Counsel (Customs & GST) 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 to 3 herein forthwith to ....

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....nspection Report and Valuation Certificate No. STA/IR/O and VC/C-071/2026-2027 dated 08.07.2026 and (2) M/s.Perfect Chartered Engineers and Surveyors in their Inspection Report and Valuation Certificate No. PER/CEC/IMP/SEA-295/2026- 27 dated 14.07.2026, respectively, Provisionally under Sec 110A of the Customs Act. 3. Learned counsel for the petitioner submitted that the issue involved in the p....

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....he 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 considered the rival submis....

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.... 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 under Section 110A of the C....