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Madras High CourtWP/6741/2024disposed of

M/S. Kirti Enterprises, v. The Commissioner Of Customs (Chennai Ii) Import,

2024-03-14Honourable Mr Justice Senthilkumar Ramamoorthy8 pages

THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.03.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.7513, 7522, 7526, 7530 and 7537 of 2024 M/s.Kirti Enterprises, Shop No.10, Plot No.14/15, Sector No.11, C.B.D. Belapur, Navi Mumbai-400 614, Represented by its Proprietor, Mr.Ganesh Bhika Gaami.

... Petitioner in W.P.No.6741 of 2024 M/s.Arka Business Solutions, Unit No.203, 2nd floor suite No.395, SBR CV Towers, Sy.No.64, Huda Techn, Hyderabad-500 081, Represented by its Partner, Mr.K.Akhil Priyatam.

... Petitioner in W.P.Nos.6748 & M/s.Arka Business Solutions, Unit No.203, 2nd floor suite No.395, SBR CV Towers, Sy.No.64, Huda Techn, Hyderabad-500 081, Represented by its Partner, Mr.Prakash Vasant Patel.

... Petitioner in W.P.Nos.6755 & vs

1. The Commissioner of Customs (Chennai II) Import, 1/8

Custom House, No.60, Rajaji Salai, Chennai-600 001.

2. The Additional Commissioner of Customs (Gr.5), Custom House, No.60, Rajaji Salai, Chennai-600 001.

3. The Deputy Commissioner of Customs (Gr.5), Custom House, No.60, Rajaji Salai, Chennai-600 001.

... Respondents in all WPs.

PRAYER in W.P.No.6741 of 2024: This Writ Petition is filed under Article 226 of the Constitution of India to issue a writ of Mandamus directing Respondents 1 - 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment - Digital Multifunction print, copying and scanning machines, imported by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No.9831995 dated 25.01.2024 on payment of applicable total taxes on the enhanced value, as assessed by the Chartered Engineers M/s.SVIA Consultant Services LLP in their report vide Certificate No.SVIA/IND/CHE/2024/040 dated 07.02.2024.

PRAYER in W.P.No.6748 of 2024: This Writ Petition is filed under Article 226 of the Constitution of India to issue a writ of Mandamus directing Respondents 1 - 3 herein to forthwith release the various 2/8

models of Secondhand Highly Specialized Equipment - Digital Multifunction print, copying and scanning machines, imported by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No.9963601 dated 03.02.2024 on payment of applicable total taxes on the enhanced value, as assessed by the Chartered Engineers M/s.APGM Engineering Services Pvt Ltd. in their report vide Certificate No.APGM/2324/A137 dated 09.02.2024.

PRAYER in W.P.No.6755 of 2024: This Writ Petition is filed under Article 226 of the Constitution of India to issue a writ of Mandamus directing Respondents 1 - 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment - Digital Multifunction print, copying and scanning machines, imported by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No.2061691 dated 09.02.2024 on payment of applicable total taxes on the enhanced value, as assessed by the Chartered Engineers M/s.SVIA Consultant Services LLP in their report vide Certificate No.SVIA/IND/CHE/2024/051 dated 15.02.2024.

PRAYER in W.P.No.6759 of 2024: This Writ Petition is filed under Article 226 of the Constitution of India to issue a writ of Mandamus 3/8

directing Respondents 1 - 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment - Digital Multifunction print, copying and scanning machines, imported by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No.2081484 dated 10.02.2024 on payment of applicable total taxes on the enhanced value, as assessed by the Chartered Engineers M/s.APGM Engineering Services Pvt Ltd. in their report vide Certificate No.APGM/2324/A150 dated 19.02.2024.

PRAYER in W.P.No.6764 of 2024: This Writ Petition is filed under Article 226 of the Constitution of India to issue a writ of Mandamus directing Respondents 1 - 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment - Digital Multifunction print, copying and scanning machines, imported by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No.9556339 dated 06.01.2024 on payment of applicable total taxes on the enhanced value, as assessed by the Chartered Engineers M/s.APGM Engineering Services Pvt Ltd. in their report vide Certificate No.APGM/2324/A113 dated 25.01.2024.

In all WPs For Petitioner : Mr.Vaibhav R.Venkatesh For Respondents: Mr.A.P.Srinivas 4/8

Senior Standing Counsel COMMON ORDER All these matters pertain to the import of second hand digital multifunction printing and copying machines.

2. Both learned counsel for the respective petitioner and learned senior standing counsel for the Customs Department submit 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. They further submit that these writ petitions may also be disposed of on the same terms.

3. The operative portion of the order of this Court in the above mentioned batch is as under:

"(i) W.P.Nos.28817 and 30506 of 2023 are disposed of directing the petitioners to cause reply to the show cause notice issued to them and the respondent department is directed to consider the same and pass necessary orders within a stipulated time. As far as release of goods is concerned, the same shall be released provisionally. (ii) W.P.Nos.29673, 27544, 27547, 27548, 28115, 28119, 29678, 29680, 29684 of 2023 & 30490, 30492, 30495, 5/8

30496, 30498, 30500, 30501 & 30503 of 2023 are allowed and the following order is passed:

(a) That there shall be a direction to the respondents to consider the plea of the petitioners to release the goods by way of provisional release on condition that, the petitioner shall pay/deposit the enhanced duty amount. On receipt of such enhanced duty amount paid by the petitioners, the goods in question shall be released within a period of three

(3) weeks thereafter.

(b) For payment of such duty, quantification shall be made by the Customs forthwith within one (1) week from the date of receipt of a copy of this order. On receipt of such quantification, the payment shall be immediately made by the petitioners and on receipt of the payment in entirety, the goods shall be released as indicated above at the outer limit of three (3) weeks.

(c) It is made clear that this order will not stand in the way for Customs Department to go ahead with the further proceedings including the adjudication in the manner known to law.

(d) It is further made clear that in the earlier interim order passed in a related writ petitions by an another Division Bench of this Court, that demurrage charges till date for the goods was directed to be considered for waiver. In this regard, if any application is filed by the petitioners seeking such a waiver of demurrage charges, the same shall be 6/8

considered and decided by the respondents objectively."

4. All these writ petitions are disposed of on the same lines. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.

14.03.2024 Index : Yes / No Internet : Yes / No kj To

1. The Commissioner of Customs (Chennai II) (Imports) Customs House, No.60, Rajaji Salai, Chennai-600 001.

2. The Additional Commissioner of Customs (CONCOR ICD), Custom House, No.60, Rajaji Salai, Chennai-600 001.

3. The Deputy Commissioner of Customs, (CONCOR ICD), Custom House, No.60, Rajaji Salai, Chennai-600 001.

SENTHILKUMAR RAMAMOORTHY J.

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and W.M.P.Nos.7513, 7522, 7526, 7530 and 7537 of 2024 14.03.2024 8/8