2026 (9) TMI 1367

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....Mr. Justice Hemant Chandangoudar For the Petitioner : Mr.Anirudh A Sriram For the Respondents : Mr.Sai Srujan Tayi Senior Standing Counsel ORDER Mr.Sai Srujan Tayi, learned Senior 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 - 3 herein forthwith to allow Pro....

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....by the Chartered Engineers M/s.Supreme Techno Associates Pvt. Ltd. in their Inspection Reports and Valuation Certificate Nos. (1) STA/IR/O and VC/C-088/2026-2027 DT. 27.07.2026 and (2) STA/IR/O and VC/C-090/2026- 2027 DT. 29.07.2026, respectively, Provisionally under Sec 110A of the Customs Act. 3. Learned counsel for the petitioner submitted that the issue involved in the present writ petition....

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....factured 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 submissions and perused th....

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....8 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 Customs Act, 1962, and pass appropriate orders, ....