TaxTMI 
TaxTMI 
2012 (12) TMI 51
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....or R3. - - - - - ORDER This Writ Petition is filed praying to issue a Writ of Mandamus, directing the respondents 1 and 2 to release the goods, viz., 116 Units of used Digital Multifunction Print and Copying Machines imported vide Bill of Entry No.8351514, dated 30.10.2012, under Free as Second Hand Capital goods in terms of Para 2.17 of Foreign Trade Policy read with para 2.33 of H....
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....as well as secondhand used Photocopier Machines. They filed bills of entry for assessment and clearance of the goods stating that they are freely importable. It appears that the good were examined by the Chartered Engineer and a report has been filed. The Customs Department is keeping the matter pending for one or other reason and thereby, the petitioners were forced to come to this Court for the ....
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....reign Trade viz., Notification No.1(RE-2012)2009-2014, dated 05.06.2012 will be applicable to the goods in question and assuming that notification is applicable and whether the goods can be refused clearance is a question to be decided by the Assessing Authority namely the proper Officer of the Customs Department at the time of assessment of the goods under the provisions of the Customs Act. ....
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....titioner or the Customs Department. 6. In this case, it is not for the Court to decide as to the applicability and effect of the DGFT Notification at this stage. The nature of order that is to be passed by the Assessing Authority cannot be prescribed as the provisions of the Customs Act enables the Authority to decide the importability of the goods including restriction if any and adjudicate for ....