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    <title>2009 (1) TMI 280 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>A writ of mandamus for release of imported goods is not maintainable where the importer&#039;s request remains pending and has not been rejected, because denial is a necessary basis for such relief. In relation to second-hand photocopier machines, the Exim Policy permitted free import of second-hand capital goods but required a licence for these machines; in the absence of that licence, conditional release could not be insisted upon. The court also stressed that disputes of this kind must be decided by a reasoned speaking order. On those grounds, the release direction was set aside and the matter remitted to customs for fresh consideration in accordance with law.</description>
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    <pubDate>Mon, 12 Jan 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=48339</link>
      <description>A writ of mandamus for release of imported goods is not maintainable where the importer&#039;s request remains pending and has not been rejected, because denial is a necessary basis for such relief. In relation to second-hand photocopier machines, the Exim Policy permitted free import of second-hand capital goods but required a licence for these machines; in the absence of that licence, conditional release could not be insisted upon. The court also stressed that disputes of this kind must be decided by a reasoned speaking order. On those grounds, the release direction was set aside and the matter remitted to customs for fresh consideration in accordance with law.</description>
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