2024 (6) TMI 143 - HC - Customs

Release of various models of second hand highly specialized equipment digital multifunction print copy and scanning Machines imported by the petitioner - HELD THAT - The court considered previous orders and amendments to the Foreign Trade Policy-2023 but found no impact on the issues in the writ petitions. Consequently, the court directed the petitioners to pay the assessed enhanced duty within four weeks and ordered the respondent to release the goods unconditionally within three weeks of payment. The respective petitioners shall pay the applicable enhanced duty as assessed by the Chartered Engineer vide the respective reports / certificates, within a period of four weeks from the date of receipt of the copy of the order - On payment of such amount, the respondent is directed to release the goods without any further conditions, within a period of three weeks thereafter. Writ Petitions are disposed of.

Summary

Issues involved:
Petition seeking Writ of Mandamus for release of second-hand specialized equipment.

Summary:
The petitioners sought the issuance of a Writ of Mandamus for the release of various models of second-hand highly specialized equipment, including digital multifunction print copy and scanning machines imported by them. They expressed willingness to pay the applicable total duty on the enhanced value assessed by Chartered Engineers. The court considered previous orders and amendments to the Foreign Trade Policy-2023 but found no impact on the issues in the writ petitions. Consequently, the court directed the petitioners to pay the assessed enhanced duty within four weeks and ordered the respondent to release the goods unconditionally within three weeks of payment. The order clarified that it does not hinder the respondent from conducting further proceedings, including adjudication, following due process. The connected Writ Miscellaneous Petitions were closed without any costs imposed.