Provisional release of imported printing machines granted on enhanced duty payment, with expeditious duty quantification and demurrage waiver consideration.

Provisional release of imported second-hand digital multifunction printing and copying machines was directed on payment of the enhanced duty amount, with Customs required to quantify the duty expeditiously and release the goods within the stipulated time after payment. The department's right to pursue adjudication in accordance with law was preserved. Any application seeking waiver of demurrage charges was also to be considered and decided objectively by the respondents if filed.

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Issues: (i) Whether the imported goods were liable to be released provisionally on payment of the enhanced duty amount and whether the Customs authorities were to quantify such duty expeditiously; (ii) Whether any request for waiver of demurrage charges was required to be considered objectively by the Customs authorities.

Issue (i): Whether the imported goods were liable to be released provisionally on payment of the enhanced duty amount and whether the Customs authorities were to quantify such duty expeditiously.

Analysis: The petitions concerned import of second hand digital multifunction printing and copying machines. The disposal was aligned with an earlier common order in similar matters, under which provisional release was directed on deposit of the enhanced duty amount. The Customs authorities were also required to quantify the duty within a short time and, on payment of the quantified amount, release the goods within the stipulated period. The order further preserved the department's right to proceed with adjudication in accordance with law.

Conclusion: Provisional release was directed on payment of the enhanced duty amount, with expeditious quantification by Customs and liberty to proceed with adjudication kept open.

Issue (ii): Whether any request for waiver of demurrage charges was required to be considered objectively by the Customs authorities.

Analysis: The order recorded that an earlier interim direction had contemplated consideration of waiver of demurrage charges. It was therefore clarified that, if the petitioners filed an application seeking such waiver, the respondents were to consider and decide it objectively.

Conclusion: Any application for waiver of demurrage charges was directed to be considered and decided objectively.

Final Conclusion: The writ petitions were disposed of on the same terms as the earlier batch, granting provisional release relief while keeping adjudication open and permitting consideration of demurrage waiver applications.

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