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2023 (12) TMI 1222 - HC - CustomsSeeking release of various models of second hand Highly Specialised Equipment digital Multifunction Print, Copying Scanning Machines, imported - HELD THAT - This Court had already dealt with the similar issue M/S. SIMPLE MACHINES VERSUS THE COMMISSIONER OF CUSTOMS (CHENNAI II) IMPORT, THE ADDITIONAL COMMISSIONER OF CUSTOMS (CONCOR ICD) , THE DEPUTY COMMISSIONER OF CUSTOMS (CONCOR ICD) 2023 (12) TMI 198 - MADRAS HIGH COURT held that Sl.No.(b) of Notification No.5/2015-2020, dated 07.05.2019, states that all electronics and IT goods notified under the Electronics and IT Goods (Requirement of Compulsory Registration) Order, 2012, as amended from time to time are restricted . Therefore, they are supposed to get authorization from the DGFT. When the said policy was in force, at that point of time also several imports have been made for importing second hand multi-function devices and similar issue was raised that these are all the multi function devices coming under Sl.No.(b). Therefore, unless otherwise authorization is obtained from the DGFT, the same cannot be imported. There shall be a direction to the respondents to consider the plea of the petitioners to release the goods by way of provisional release on condition that, the petitioner shall pay/deposit the enhanced duty amount. On receipt of such enhanced duty amount paid by the petitioners, the goods in question shall be released within a period of three (3) weeks thereafter - For payment of such duty, quantification shall be made by the Customs forthwith within one (1) week from the date of receipt of a copy of this order. On receipt of such quantification, the payment shall be immediately made by the petitioners and on receipt of the payment in entirety, the goods shall be released as indicated above at the outer limit of three (3) weeks. Petition disposed off.
Issues Involved:
- Release of second-hand Highly Specialised Equipment digital Multifunction Print, Copying & Scanning Machines. - Applicability of previous court orders to the current case. - Compliance with Foreign Trade Policy 2023 and Customs regulations. Summary: Release of Second-Hand Equipment: The petitioner sought the release of various models of second-hand Highly Specialised Equipment digital Multifunction Print, Copying & Scanning Machines. The court considered a similar issue previously in W.P.No.29673 of 2022 and passed an order on 23.11.2023, which the petitioner argued should apply to the current case. Applicability of Previous Orders: The respondent's counsel argued that the previous writ petitions challenged show cause notices, whereas no such notice was issued in the current petitions. The petitioner countered that the previous relief was sought for the release of goods, not against show cause notices, making the previous order applicable. Compliance with Foreign Trade Policy 2023: The central issue was whether the imported materials fall under Clause 2.31 of the Foreign Trade Policy 2023 under the category of second-hand goods. The court examined the categories and conditions under the policy, concluding that the petitioner's goods fall under category I(d), which allows for free import without restrictions, as opposed to category I(b), which requires authorization from DGFT. Court's Decision: The court referenced the Supreme Court's stay on confiscation of similar goods and previous orders by the learned Single Judge, which supported the provisional release of goods. The court found no new changes in the Foreign Trade Policy 2023 that would prohibit the import of the petitioner's goods without DGFT authorization. Order: 1. The respondents were directed to consider the plea for provisional release of goods upon payment of enhanced duty. 2. Customs was instructed to quantify the duty within one week, and upon payment, release the goods within three weeks. 3. The order does not prevent Customs from proceeding with further adjudication. 4. Petitioners could apply for waiver of demurrage charges, which should be considered objectively by the respondents. The writ petitions were ordered with no costs, and connected miscellaneous petitions were closed.
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