2024 (9) TMI 1065 - HC - GST

Seeking provisional release of goods - import of second hand digital multifunction printing and copying machines - HELD THAT - A batch of writ petitions pertaining to the same product were disposed of by order dated 23.11.2023 in W.P.Nos.29673 of 2023 batch 2023 (12) TMI 198 - MADRAS HIGH COURT where it was 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 .' Petition disposed off.

Summary

The judgment pertains to the import of second-hand digital multifunction printing and copying machines. Previous batch of writ petitions were disposed of with directions for provisional release of goods upon payment of enhanced duty amount. The current writ petitions are disposed of on similar terms, directing respondents to consider releasing goods provisionally upon payment of enhanced duty. The court also clarifies that the order does not prevent Customs Department from further proceedings. Subsequent writ petitions are disposed of in the same manner, with associated miscellaneous petitions being closed without costs.