TaxTMI 
TaxTMI 
2019 (3) TMI 625
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....ha, Senior Standing Counsel in WP. Nos.32154,32155, 32156, 32157, 32159, 32642, 32646 & 32649 of 2018 COMMON ORDER The petitioners in all eleven (11) Writ Petitions seek the issuance of Writs of Mandamus directing the assessment and release of the consignments all of which comprises several units of old, used Digital Multifunction Print & Copying Machines (in short "DMPCM"). 2. The facts in regard to all Writ Petitions are common, except in relation to the details of consignment in each individual Writ Petition viz., 202 Units in WP. No.26054 of 2018, 466 Units in WP. No.26049 of 2018, 107 Units in WP. No.32154 of 2018, 119 Units in WP. No.32155 of 2018, 544 Units in WP. No.32156 of 2018, 272 Units in WP. No.32157 of 2018, 136 Unit....
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....orization issued by the Directorate General of Foreign Trade (DGFT). The DGFT has been approached for the necessary authorisation for clearance of the consignment and the petitioners' application is yet pending. 6. While this is so, a representation was made on 07.07.2018 by the petitioner, requesting the release of the goods. The petitioner pointed out the serious hardship caused by way of the detention of the consignments, also undertaking to remit the enhanced value of the consignment as appraised by the Chartered Engineer without prejudice to their right to contest the enhancement in appeal. 7. Despite the request, the Consignment still awaits clearance and release. 8. The writ petitioners have set out the detailed background i....
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.... used DMPCM under sub-heading No.8441 3100 of the Customs Tariff Act, insisted on the production of an authorisation issued by the Director General of Foreign Trade for the clearance of the aforesaid goods. 11. Be that as it may, the petitioners state that the uniform practice followed was that, despite failure by the importer to comply with the provisions of the Foreign Trade Policy, clearance of the consignment of the goods was permitted on payment of fine and penalty. A stand was also taken by the authorities that the goods in question would constitute hazardous waste in terms of Rule 3 (1) (iii) of the Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008 which require special permission from the Ministry of E....
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.... to be raking up the issue again, insisting upon the furnishing of a certification from the DGFT for clearance of the goods. It is, in these circumstances that the present writ petitions have been filed. 15. Counters have been filed in WP. Nos.26049, 26054 & 33982 of 2018. The stand of the revenue is that the clearance of the consignment would be contingent upon the fulfilment of all conditions as laid down in the amended Foreign Trade Policy (FTP) that are: i. Production of authorization/import license issued by the DGFT authorities since the subject goods are restricted under para 2.31 of FTP 2015-20. ii. Registration under the provisions of "Requirements for Compulsory Registration" with BIS as per the Electronics....
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....rned CGSC appearing for the respondents in WP. No.26054 of 2018, Mr.T.L.Thirumalaisamy, CGSC appearing for the respondents in WP. No.26049 of 2018, Mrs.R.Hemalatha, Senior Standing Counsel appearing for the respondents in WP. Nos.32154, 32155, 32156, 32157, 32159, 32642, 32646 & 32649 of 2018. 20. The limited scope of the matter before me is for a direction to the respondents to release the consignments in question. Some importers have challenged the amendments to the Foreign Trade Policy itself by way of Writ Petitions that are pending in a batch before the Division Bench. 21. Notwithstanding the detailed submissions on merits made in the writ petitions in regard to the policy itself, the scope of the prayer before me is limited to t....
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.... without sureties for 90% of the enhanced valuation of the goods leaving it to the DGFT to decide whether confiscation needs to be ordered or release be granted on redemption at the market value, in which event the respondents shall be entitled to set off.' 23. The aforesaid judgement would govern those situations of imports of consignments of DMPCM in cases where the Policy has not been challenged before the Courts. In line therewith, I direct the respondents to release the consignments of DMPCM in those cases, where there is no challenge to the policy, upon the petitioner furnishing a bond for 90% of the enhanced valuation of the goods, and security for the remaining 10%, within one (1) week from the date of furnishing of the aforesaid....