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TMI Blog2012 (12) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... to decide as to the applicability and effect of the DGFT Notification at this stage. - Matter remanded back to the Assessing Authority is directed to assess the goods in question in terms of the Customs Act read with the relevant Foreign Trade Policy. - W.P.No.31165 of 2012 and M.P.No.1 of 2012 - - - Dated:- 23-11-2012 - MR. R. SUDHAKAR J. For Petitioner: Mr. A.K. Jayaraj For Respondents : Mr. P. Mahadevan, for R1 and R2. M/s. T. Chandrasekar and D. Vijayakumar, for R3. - - - - - ORDER This Writ Petition is filed praying to issue a Writ of Mandamus, directing the respondents 1 and 2 to release the goods, viz., 116 Units of used Digital Multifunction Print and Copying Machines imported vide Bill of Entry No.8351 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by my predecessor granting provisional release of the goods on certain conditions. The Director General of DGFT, aggrieved thereby, filed an appeal challenging the order of provisional release of the goods before the First Bench of this Court. On appeal, the order of provisional release was set aside and was remanded to this Court for final disposal. 3. After hearing the learned counsel for the petitioners as well as the learned counsel for the respondents, this Court is of the view that the issue as to whether the circular issued by the Director General of Foreign Trade viz., Notification No.1(RE-2012)2009-2014, dated 05.06.2012 will be applicable to the goods in question and assuming that notification is applicable and whether the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. To this course of action, the Customs Department is agreeable and Mr. Ravi Anantha Padmanabhan on instruction states that the Customs Department will assess and adjudicate the matter, if required, in terms of the provisions of the Customs Act. The said statement is recorded. 7. In such view of the matter, the competent authority of the Customs Department viz., the Assessing Authority is directed to assess the goods in question in terms of the Customs Act read with the relevant Foreign Trade Policy as may be applicable and if it is found that the issue requires adjudication, the same shall be adjudicated taking into consideration the practice that is followed in similar cases without discrimination. Such exercise to be done preferabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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