2023 (6) TMI 1354 - HC - Customs

Seeking provisional release of goods - used Multifunction Digital Print and Copying Machines - petitioner confirms categorically that enhanced duty will be remitted - HELD THAT - The impugned order is set aside and the goods shall be released within a period of two weeks from today on payment of enhanced duty. Petition disposed off.

Summary

Issues Involved:
The issues involved in this case are the legality of the order passed by the Additional Commissioner of Customs, the provisional release of used Multifunction Digital Print and Copying Machines, the change in legal position pre and post 17.09.2021 regarding import restrictions, and the remittance of enhanced duty.

1. Legality of the Order:
The petitioner sought a certiorified mandamus to quash the order passed by the Additional Commissioner of Customs and to direct the provisional release of used Multifunction Digital Print and Copying Machines. The petitioner relied on a judgment of the Supreme Court in a similar case.

2. Change in Legal Position:
The respondents highlighted a shift in the legal position pre and post 17.09.2021 regarding the import of the goods in question. Prior to this date, the import was restricted, but post this date, such imposition was prohibited. The Supreme Court's judgment in a related case directed provisional release of similar goods pending adjudication within a fixed time frame.

3. Provisional Release and Enhanced Duty:
In light of the Supreme Court's judgment, the Standing Counsel did not strongly object to the provisional release of the goods, subject to final adjudication. The petitioner confirmed the remittance of enhanced duty and requested a waiver of demurrage, which was to be considered by the appropriate respondent. The impugned order was set aside, and the goods were to be released within two weeks on payment of enhanced duty.

This judgment disposed of the writ petition with the above directions, and no costs were awarded.