2026 (10) TMI 145

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.... Justice Hemant Chandangoudar For the Petitioner(s) : Mr.Anirudh A Sriram For the Respondent(s) : Mr.H.Siddarth Junior Standing Counsel ORDER Mr.H.Siddarth, 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 allow provisiona....

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.... No.PER/CEC/IMP/SEA-338/2026-27 dated 28.07.2026 and (2) M/s.Supreme Techno Associates Pvt. Ltd. in their inspection reports and Valuation Certificate No.STA/IR/O&VC/C-101/2026-2027 dated 07.08.2026 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 is no longer res integra and is sq....

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....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 the materials placed on record. 6.....

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....4 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, imposing....