TaxTMI 
TaxTMI 
2025 (11) TMI 1109
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....nging the Provisional Release Order No. KOL/CUS/PORT/PR. COMMR/GR. 5/27/2025 dated 20.05.2025 passed by the Principal Commissioner of Customs, Port Commissionerate, Custom House, Kolkata- 700 001. In the said order, the Ld. Principal Commissioner has, while allowing provisional release of the consignment of "Used Highly Specialized Equipment Digital Multifunction Print & Copying Machine" (herein after mentioned as HSEs) imported by the Appellant, withheld release of 131 pieces of the said machines. Aggrieved against the withholding provisional release of the 131 pieces of the "Used Highly Specialized Equipment Digital Multifunction Print & Copying Machine", the appellant has filed this appeal. 2. The Ld. Counsel appearing on behalf of th....
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.... respect of modelwise quantity has been imposed by the courts. Accordingly, the appellant submits that withholding provisional release of the 131 pieces of HSEs imported by the appellant is against the order passed by the Hon'ble Supreme Court. 2.2. It is their further submission impugned order is erroneous because, while ordering furnishing of "Provisional Duty Bond" and "Bank Guarantee", the amounts of such bond and bank guarantee have been decided considering the assessable value of the whole consignment, not of only the goods ordered to be released. It is contended that as the appellant has executed the Bond and Bank Guarantee as required for the whole consignment, not releasing the 131 pieces of HSEs, after execution of the Bond....
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....2025, the consignment was seized by the officers of SIIB, Custom House, Kolkata, under Section 110(1) of the Customs Act, 1962 on reasonable belief that the import of the subject goods is restricted and that the goods are liable for confiscation under the provisions of Section 111 of the Act. 5.2. In this regard, we observe that the appellant has imported "Used Highly Specialized Equipment Digital Multifunction Print & Copying Machine", which is a restricted item. We find that the Ministry of Electronics and Information Technology (MeitY), vide their Office Memorandum bearing F.No.W-47/21/2O22-IPHW dated 10.07.2024 has issued the following clarification / comments in this regard: - "2.(i). For the purpose of imports under HSE, t....
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....t to the final orders to be passed by the Department in adjudication. For ready reference, the order passed by the Hon'ble Supreme Court is reproduced below: "SLP (C) No(s), 13560/2024 1. We had already passed an interim order directing provisional release of the goods subject to such terms and conditions as imposed by the Single Judge. 2. Having considered the matter in detail, we are of the opinion the interim order dated 18.11.2024 should be made absolute and is ordered accordingly. However, we make it clear that the release of goods shall be subject to final orders to be passed by the Department concerned in the adjudication proceedings under provisions of the Act. 3.With these observations, the S....
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....jee, learned advocate representing the petitioner relies on two unreported decisions of the Hon'ble Madras High Court and the Hon'ble Telangana High Court dated 23rd November, 2023 and 8th February, 2024 respectively in the case of M/s. Simnple Machines Vs. The Commissioner of Customs and in the case of M/s. A.K. Imports & Exports Vs. The Commissioner of Customs & Ors. in W.P No.29673 of 2023 and W.P No.2014 of 2024 respectively and prays for provisional release of the seized goods in question On similar terms and conditions. Considering the facts and circumstances of the case and submission of the parties, this writ petition being WPA 6749 of 2024 is disposed of by directing the respondent Commissioner of Customs (Port)/the au....