Provisional release of imported second-hand printing machines allowed on enhanced duty payment, while customs adjudication continues.

Writ petitions concerning import of second-hand digital multifunction printing and copying machines were disposed of on the same terms as an earlier batch involving the same product. The operative directions contemplated filing a reply to the show cause notice, provisional release of the goods on payment of the enhanced duty amount, prompt quantification by Customs, and continuation of adjudication in accordance with law. Any request for waiver of demurrage charges was also left for consideration. The connected miscellaneous petitions were closed and no costs were ordered.

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Issues: Whether the writ petitions concerning import of second hand digital multifunction printing and copying machines should be disposed of on the same terms as the earlier batch, including provisional release of goods on payment of the enhanced duty amount, while leaving the customs proceedings open.

Analysis: The petitions were taken up on the basis that an earlier batch involving the same product had already been disposed of on similar terms. The operative directions in the earlier order contemplated reply to the show cause notice, provisional release of goods against payment of the enhanced duty amount, prompt quantification by Customs, continuation of adjudication according to law, and consideration of any request for waiver of demurrage charges.

Conclusion: The writ petitions were disposed of on the same lines, with the connected miscellaneous petitions closed and no order as to costs.

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