2011 (4) TMI 209 - HC - Customs

Direction of release of goods - Import of goods - Second Hand Digital Multifunction Print and Copying Machines - The conditions imposed by this Court, in its earlier orders, had been confirmed by a Division Bench, (THE COMMISSIONER OF CUSTOMS (IMPORTS), SEAPORT, CHENNAI AND ANOTHER Vs. M/S.POLYCRAFT EXPORTS (P) LTD., AND ANOTHER) - Hence, writ petition is disposed of, directing the petitioner to deposit 25% of the enhanced value, apart from paying the applicable rate of duty on the enhanced value - On complying with the said conditions, the respondents are directed to release the goods, forthwith, with liberty to the respondents to proceed further, with the adjudication proceedings, in accordance with law.

Summary

Issues: Release of Second Hand Digital Multifunction Print and Copying Machines pending adjudication proceedings.

Analysis:
The judgment addresses the issue of releasing Second Hand Digital Multifunction Print and Copying Machines pending adjudication proceedings. The learned counsels for the respondents informed the court about ongoing investigations regarding the import of these goods, with adjudication proceedings to follow to determine any irregularities. They proposed the release of the goods upon the petitioner depositing 40% of the enhanced value and paying the applicable duty. The court noted previous orders directing similar releases and found it appropriate to release the goods under similar conditions. The conditions imposed in earlier orders were upheld by a Division Bench in a related case. Consequently, the court directed the petitioner to deposit 25% of the enhanced value and the applicable duty for the release of the goods, with instructions to cooperate fully in the adjudication proceedings conducted by the respondents. The judgment concluded by closing the connected miscellaneous petition without costs.