2023 (6) TMI 1355

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.... consignments in four bills of entry. After some hearing, the cause of action is bifurcated into two. 3. As regards bills of entry (i) 5413583 dated 13.09.2021 and (ii)5474613 dated 17.09.2021, both learned counsel would accede to the position that an identical request for release was considered in the case of M/s. BE Office Automation Product Limited and The Commissioner of Customs and others [W.P. No. 24911 of 2022 dated 06.06.2023]. The order reads thus:- "The petitioner seeks a certiorified mandamus calling for and quashing order dated 17.08.2022 passed by the Additional Commissioner of Customs / R2. It consequentially seeks a direction to R2 to forthwith provisionally release used Multifunction Digital Print and Copying Machines in ....

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....d and confiscated the goods which are the subject matter of these petitions on 17.07.2021. Mr. N. Venkataraman, learned ASG, realizing the difficulty in his way, has 3 asked the Department to stay its hands so far as the confiscation is concerned. We see no reason to differ from a number of orders that have been passed by this Court in the past for provisional release of goods. However, it has been pointed out to us that at least on and from 01.04.2020, the goods, according to the Department, are clearly prohibited goods and on and from this date, unless an order is made under Section 125, the goods must stand confiscated. We stay the confiscation of these goods. The Notification dated 01.04.2020 is the subject matter of controversy befo....

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....e, the aforesaid two bill of entry i.e., (i) 5413583 dated 13.09.2021 and (ii)5474613 dated 17.09.2021 would be squarely covered by the ratio of the judgment of the Hon'ble Supreme Court in the case of Delhi Photocopiers v the Commissioner of Customs dated 11.08.2021 in S.L.P.(c) No. 7565 of 2021, extracted above. 5. Thus, the above two consignments (i) 5413583 dated 13.09.2021 and (ii)5474613 dated 17.09.2021 shall be released upon payment of enhanced duty and prayer for waiver of demurrage, if any, may be addressed to the appropriate respondent for consideration in accordance with law and applicable regulations. 6. As far as the bills of entry bearing nos. 3 and 4 are concerned, i.e., (iii) 5559768 dated 23.09.2021 and (iv) 5560004 ....