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2023 (6) TMI 1354

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..... Multifunction Digital Print and Copying Machines - petitioner confirms categorically that enhanced duty will be remitted - HELD THAT:- The impugned order is set aside and the goods shall be released within a period of two weeks from today on payment of enhanced duty. Petition disposed off. - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr. N. Viswanathan. For Respond .....

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..... there has been a shift in the legal position and pre and post 17.09.2021. Prior to 17.09.2021, import of goods in question was 'restricted' whereas post 17.09.2021, such imposition stands prohibited. The judgment of the Hon'ble Supreme Court in S.L.P.(C) No. 7565 of 2020 dealt with a challenge by the respondents to orders of this Court whereunder directions had been given for provision .....

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..... y in his way, has 3 asked the Department to stay its hands so far as the confiscation is concerned. We see no reason to differ from a number of orders that have been passed by this Court in the past for provisional release of goods. However, it has been pointed out to us that at least on and from 01.04.2020, the goods, according to the Department, are clearly prohibited goods and on and from this .....

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..... el does not very seriously object to this Court directing provisional release of the goods in question. Needless to say, a final view will be taken based on the adjudication proceedings. 5. Learned counsel for the petitioner confirms categorically that enhanced duty will be remitted. He makes a prayer for waiver of demurrage, which may be addressed to the appropriate respondent for consideratio .....

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