2024 (7) TMI 205 - HC - Customs

Seeking provisional release of imported second hand digital multifunction printing and copying machines - HELD THAT - A batch of writ petitions pertaining to the same goods were disposed in 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 , where in similar circumstances, it was held that ' This Court is inclined to allow these writ petitions to the extent of releasing the goods provisionally.' Application disposed off in the same manner, placing reliance on the above case.

Summary

The judgment pertains to the import of second-hand digital multifunction printing and copying machines. A batch of writ petitions related to the same goods were disposed of previously, and this writ petition is to be disposed of similarly. The petitioners are directed to reply to the show cause notice and the goods will be released provisionally upon payment of enhanced duty. The Customs Department can proceed with further proceedings including adjudication. Any application for waiver of demurrage charges will be considered objectively. W.P. No. 11610 of 2024 is disposed of in the same manner, and W.M.P.No.12705 of 2024 is closed with no order as to costs.