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of <h1>Court directs assessment of imported goods under Customs Act & Foreign Trade Policy, emphasizing fair treatment & timely resolution.</h1> <h3>M/s. Spectroteks, Versus The Commissioner of Customs, (Seaports-Import),</h3> M/s. Spectroteks, Versus The Commissioner of Customs, (Seaports-Import), - TMI Issues:1. Release of imported goods under Free as Second Hand Capital goods without restrictions.2. Applicability of Notification No.1(RE-2012)2009-2014 dated 05.06.2012 on imported goods.3. Adjudication and release of goods by the Competent Authority under the Customs Act.4. Assessment and adjudication of goods by the Assessing Authority within a specified timeframe.Issue 1: Release of imported goods under Free as Second Hand Capital goods without restrictionsThe petitioner sought a Writ of Mandamus for the release of 116 Units of used Digital Multifunction Print and Copying Machines imported under Free as Second Hand Capital goods. The Customs Department had kept the matter pending, leading to the petition. An interim prayer for provisional release was granted earlier but later set aside. The Court directed the Competent Authority to assess the goods as per the Customs Act and Foreign Trade Policy, without imposing a blanket embargo on release, especially for goods incurring demurrage charges. The Customs Department agreed to assess and adjudicate the matter as required.Issue 2: Applicability of Notification No.1(RE-2012)2009-2014 dated 05.06.2012 on imported goodsThe Court emphasized that the applicability and effect of the DGFT Notification should be decided by the Assessing Authority under the Customs Act at the time of assessment. The Customs Department was directed to assess the goods in question considering the Customs Act and relevant Foreign Trade Policy. The Authority was instructed to adjudicate if necessary, within three weeks, without discrimination and with cooperation from the petitioners.Issue 3: Adjudication and release of goods by the Competent Authority under the Customs ActThe Court clarified that the Customs Department's Assessing Authority should decide on the importability of goods, including any restrictions, and adjudicate for confiscation or release with fines or penalties as warranted. The petitioners were directed to cooperate with the Customs Department for the timely resolution of the matter, ensuring fair treatment in line with established practices.Issue 4: Assessment and adjudication of goods by the Assessing Authority within a specified timeframeThe judgment mandated the Competent Authority to assess the goods under the Customs Act and relevant Foreign Trade Policy within three weeks from the date of the order. The petitioners' cooperation was enlisted for the expeditious resolution of the assessment process, ensuring a fair and non-discriminatory approach in line with established practices. The writ petitions were disposed of accordingly, with no costs incurred.
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