TaxTMI 
TaxTMI 
2019 (7) TMI 344
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....er, this Court is informed by learned counsel on both sides in unison without any disputation or disagreement that the central / core issue in all these ten writ petitions is the same. 4. It is submitted that these writ petitions pertain to import of what is described as 'Multi Function Devices' / Machines ['MFDs' for the sake of brevity] from Singapore and other countries through Chennai Port. 5. Ten different writ petitioners herein had filed different Bills of Entry pertaining to their respective consignments, all of which, this Court is informed are MFDs. 6. The details of the writ petitioners and the Bills of Entry are as follows: Sl. No Writ Petition Numbers Writ petitioners Bill of Entry Nos. and Date 1 W.P.No.12812 of 2019 M/s.Genuine Copier Systems 7773421 dated 24.08.2018 2 W.P.No.12839 of 2019 M/s.SRK OVERSEAS 8347725 dated 06.10.2018 3 W.P.No.12842 of 2019 M/s.Star Copiers 9317702 dated 19.12.2018 and 9708982 dated 19.01.2019 4 W.P.No.12846 of 2019 M/s.SP Associates 7499296 dated 04.08.2018, 7578053 dated 10.08.2018, 7930697 dated 06.09.2018 and 2706447 dated 04.04.2019 5 W.P.No.12848 of 2019 ....
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....writ petitions. 11. The trajectory, which the hearing took today, leaves this matter turning on an extremely narrow compass. 12. Learned Revenue counsel, brought to the notice of this Court that writ petitions by several other importers with the same prayers were filed and those writ petitions were disposed of by another Hon'ble Single Judge of this Court vide common order dated 22.02.2019, wherein and whereby the Hon'ble Single Judge acceded to the prayer in part by giving some directions to release the consignments, on bonds being furnished. 13. According to learned Revenue counsel, aforesaid common order dated 22.02.2019 made by another Hon'ble Single Judge in W.P.No.26049 of 2018 & etc., batch was carried in appeal by way of intra court appeals vide W.A.No.1215 of 2019 & etc., batch and a Hon'ble Division Bench of this Court allowed the appeals and set aside the order of the Hon'ble Single Judge vide order dated 25.04.2019. 14. For the sake of convenience, this Court deems it appropriate to extract the prayer in the first of the writ petitions before the other learned Single Judge in W.P.Nos.26049 of 2018 & etc., batch and the same reads as follows: 'Di....
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....ment 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 security. 24. Reference is also made to the order of the Division Bench of this Court in WP. Nos.15621 to 15623 of 2018 that states as follows: ?"Heard Mr.N.Viswanathan and Mr.S.Baskaran, learned counsel for the petitioners, Ms.Aparna Nandakumar, learned CGSC for the respondents 1 to 3 and Mr.Venkataswamy Babu SPC for the respondents 4 & 5. 2. Applicable duty on the enhance value, as determined by the Chartered Engineer, would come to around Rs. 2 lakhs and above. Goods need not be detained for the disputed amount to be paid. 3. Mr.N.Viswanathan, learned counsel for the petitioners submitted that the disputed amount would be paid in cash, to the competent authority. 4. P....
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.... challenged by the respondents before the learned Writ Court and therefore, the respondent cannot risile from complying with the conditions which have been imposed under the notification and orders which have been issued in public interest. As pointed out by the Hon'ble Supreme Court that merely because a few consignments have been permitted to be cleared in different ports can have no bearing on the case on hand, as each case has to be decided on its own facts. The learned Single Bench had directed furnishing of bond for 90% of the enhanced valuation of the goods and security for the remaining 10%. To be noted that the stage is yet to come for arriving at a valuation as the case is yet to be adjudicated and even much prior to that, the respondent have rushed to this Court and filed writ petitions, after on their own volition warehoused the goods in terms of Section 49 of the Act. 28.In the light of the above discussion, we are of the clear view that the order passed in the writ petitions calls for interference. 29.In the result, the writ appeals are allowed and the order passed in the writ petitions is set aside. The facts clearly disclose that the r....