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TMI Blog2021 (1) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods. It appears from the materials on record that the writ applicant preferred an application dated 3rd October 2019 addressed to the ADG of the Directorate of Revenue Intelligence, Zonal Unit, Ahmedabad for provisional release of the goods - the respondent No.2 should immediately look into the application dated 3rd October 2019 filed by the writ applicant (Annexure : 'F' to this writ application) and take an appropriate decision as regards the plea for provisional release of the goods. Such decision shall be taken within a period of eight days from the date of receipt of the writ of this order. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 3780 of 2020 - - - Dated:- 11-1-2021 - HONOURABLE MR. JUSTICE J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proprietary concern. The writ applicant is engaged in the business of trading in old and reusable MFDs. MFDs are office machines, which incorporate and combine the functionality of multiple devices in one. A typical MFD may combine functionality in the nature of email, photocopier, printer and scanner, etc. For procuring the said MFDs, the writ applicant entered into a contract with local as well as foreign business agents, who undertake to supply various quantities of old and used MFDs. 3 It appears from the materials on record that the writ applicant entered into a contract with foreign suppliers for the purchase of used MFDs and pursuant thereto, the said foreign suppliers have sold to the writ applicant various quantities of the MFDs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd from him in the proper form with such security and conditions as the adjudicating authority may require. 7 It appears from the materials on record that the writ applicant preferred an application dated 3rd October 2019 addressed to the ADG of the Directorate of Revenue Intelligence, Zonal Unit, Ahmedabad for provisional release of the goods. The application has been annexed at page : 90 (Annexure : 'F') to this writ application. 8 Mr. Paritosh Gupta, the learned counsel appearing for the writ applicant submitted that till this date, no orders have been passed by the authority concerned on the application seeking provisional release referred to above. Mr. Gupta would submit that appropriate directions be issued to the aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... murrage on the goods seized or detained or confiscated by the Superintendent of Customs or Appraiser or Inspector of Customs or Preventive Officer or examining officer, as the case may be; 13 Keeping the larger issue as regards the right to import such goods open subject to the final outcome of the litigation before the Supreme Court, appropriate orders for provisional release shall be passed accordingly. 14 The respondent No.2 shall also bear in mind the order passed by the Supreme Court in the case of Union of India vs. M/s. R. R. Marketing and others [Special Leave to Appeal (C) No.17307 of 2019 decided on 18th September 2020] and also take into consideration the order passed by the Punjab and Haryana High Court in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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