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        Case ID :

        2019 (10) TMI 671 - HC - Customs

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        Provisional release of imported used multifunction machines granted pending writs, with duty on enhanced valuation and demurrage waived. The Madras HC dealt with petitions concerning imported second-hand digital multifunction print and copying machines and the challenge to the import ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Provisional release of imported used multifunction machines granted pending writs, with duty on enhanced valuation and demurrage waived.

                          The Madras HC dealt with petitions concerning imported second-hand digital multifunction print and copying machines and the challenge to the import restriction regime under the foreign trade policy. Without deciding maintainability, suppression, or the ultimate validity of the restrictions, the Court followed earlier interim orders in similar matters and granted provisional release to maintain consistency. It directed release of the goods on payment of duty assessed on the enhanced value certified by the Chartered Engineer, and waived demurrage until release. The broader disputes on import control compliance and the merits of the writ petitions were left open for final determination.




                          Issues: Whether the detained second-hand digital multifunction print and copying machines should be provisionally released pending adjudication, and whether the Court should decline interim relief on the ground of alleged suppression or non-compliance with import restrictions.

                          Analysis: The petitions concerned import of used multifunction machines and the challenge to the restriction regime under the foreign trade policy and allied import controls. The Court noted that similar matters had earlier resulted in provisional release orders and that those orders had not been interfered with. Without entering into the disputed questions on maintainability, suppression, or the ultimate validity of the import restrictions, the Court considered it appropriate to maintain consistency with the earlier interim orders. It therefore directed release of the goods against payment of duty on the enhanced value assessed by the Chartered Engineer, with waiver of demurrage till release, while leaving the other disputes open for decision in the writ petitions.

                          Conclusion: Interim relief was granted and the goods were directed to be provisionally released on payment of duty assessed on the enhanced value, in favour of the petitioners.


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                          ActsIncome Tax
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