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2012 (12) TMI 51 - HC - CustomsProvisional Release of Goods - secondhand used Digital Multifunction Printing and Copying Machines as well as secondhand used Photocopier Machines - held that - In the present case, no order has been passed by the Customs Department on the bill of entry having regard to the Notification issued by the DGFT. As to whether the goods are restricted goods or freely importable and whether it should be released on certain terms on adjudication is a matter to be decided by the Competent Authority in accordance with the provisions of the Customs Act taking note of the Foreign Trade Policy as applicable. It is not for the Court to decide as to the applicability and effect of the DGFT Notification at this stage. - Matter remanded back to the Assessing Authority is directed to assess the goods in question in terms of the Customs Act read with the relevant Foreign Trade Policy.
Issues:
1. Release of imported goods under Free as Second Hand Capital goods without restrictions. 2. Applicability of Notification No.1(RE-2012)2009-2014 dated 05.06.2012 on imported goods. 3. Adjudication and release of goods by the Competent Authority under the Customs Act. 4. Assessment and adjudication of goods by the Assessing Authority within a specified timeframe. Issue 1: Release of imported goods under Free as Second Hand Capital goods without restrictions The petitioner sought a Writ of Mandamus for the release of 116 Units of used Digital Multifunction Print and Copying Machines imported under Free as Second Hand Capital goods. The Customs Department had kept the matter pending, leading to the petition. An interim prayer for provisional release was granted earlier but later set aside. The Court directed the Competent Authority to assess the goods as per the Customs Act and Foreign Trade Policy, without imposing a blanket embargo on release, especially for goods incurring demurrage charges. The Customs Department agreed to assess and adjudicate the matter as required. Issue 2: Applicability of Notification No.1(RE-2012)2009-2014 dated 05.06.2012 on imported goods The Court emphasized that the applicability and effect of the DGFT Notification should be decided by the Assessing Authority under the Customs Act at the time of assessment. The Customs Department was directed to assess the goods in question considering the Customs Act and relevant Foreign Trade Policy. The Authority was instructed to adjudicate if necessary, within three weeks, without discrimination and with cooperation from the petitioners. Issue 3: Adjudication and release of goods by the Competent Authority under the Customs Act The Court clarified that the Customs Department's Assessing Authority should decide on the importability of goods, including any restrictions, and adjudicate for confiscation or release with fines or penalties as warranted. The petitioners were directed to cooperate with the Customs Department for the timely resolution of the matter, ensuring fair treatment in line with established practices. Issue 4: Assessment and adjudication of goods by the Assessing Authority within a specified timeframe The judgment mandated the Competent Authority to assess the goods under the Customs Act and relevant Foreign Trade Policy within three weeks from the date of the order. The petitioners' cooperation was enlisted for the expeditious resolution of the assessment process, ensuring a fair and non-discriminatory approach in line with established practices. The writ petitions were disposed of accordingly, with no costs incurred.
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