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    <title>2023 (6) TMI 1354 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the impugned order by the Additional Commissioner of Customs, directing the provisional release of used Multifunction Digital Print and Copying Machines. The court acknowledged a change in legal position post-17.09.2021, which prohibited import restrictions on such goods. In line with a SC judgment, the goods were to be released within two weeks upon payment of enhanced duty. The petitioner&#039;s request for a waiver of demurrage was to be considered by the relevant authority. The writ petition was disposed of with these directions, and no costs were awarded.</description>
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    <pubDate>Tue, 06 Jun 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=311867</link>
      <description>The HC set aside the impugned order by the Additional Commissioner of Customs, directing the provisional release of used Multifunction Digital Print and Copying Machines. The court acknowledged a change in legal position post-17.09.2021, which prohibited import restrictions on such goods. In line with a SC judgment, the goods were to be released within two weeks upon payment of enhanced duty. The petitioner&#039;s request for a waiver of demurrage was to be considered by the relevant authority. The writ petition was disposed of with these directions, and no costs were awarded.</description>
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