M/S.Unistar Enterprises, v. The Commissioner Of Customs (Chennai Ii) Import
THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02.07.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.Nos.16237, 16242, 16248 & 16251 of 2024 and W.M.P Nos.17790, 17796, 17801 & 17782 of 2024 M/s.Unistar Enterprises, 88, Rana Pratap Market, Karol Bagh, New Delhi - 110 005.
Rep. By its Authorized Signatory, Mr.Ankit Khetter pal ... Petitioner in W.P.16237, 16242, 16248 of 2024 M/s.M M Enterprises, Flat No.28, 2nd Floor, Birla Mansion, Prathana Samaj near Police Station, Gurgaon - 400 040 Rep. By its Proprietary, Mrs.Mala Anil Udeshi ... Petitioner in W.P.16251 of 2024 -vs1. The Commissioner of Customs (Chennai II) Imports, Customs 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 W.P.16251 of 2024 1/10
1. The Commissioner of Customs (Chennai II) Import, Customs House, No.60, Rajaji Salai, Chennai-600 010.
2. The Additional Commissioner of Customs (Gr.5), Custom House, No.60, Rajaji Salai, Chennai-600 010.
3. The Deputy Commissioner of Customs, (Gr.5), Custom House, No.60, Rajaji Salai, Chennai-600 010.
... Respondents in W.P.16237, 16242, 16248 of 2024 PRAYER in W.P.No.16237 of 2024: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing Respondents 1 - 3 herein forthwith to allow Provisional Release of the consignment of 207 Units the various models of Secondhand Highly Specialized Equipments - Digital Multifunction Print & Copying Machines, imported by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No.3361531 dated 06.05.2024 on execution of Simple Bond for 100% of enhanced value of goods and also payment of applicable total GST (Customs Duty is exempted) on the enhanced value, as appraised by the Chartered Engineers M/s.APGM Engineering Services Pvt. Ltd. in their report No.APGM/2425/A140 dated 2/10
16.05.2024.
PRAYER in W.P.No.16242 of 2024: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing Respondents 1 - 3 herein forthwith to allow Provisional Releases of both the consignments comprising 136 Units and 104 Units the various models of Secondhand Highly Specialized Equipment - Digital Multifunction Print, Copying & Scanning Machines, imported by the Petitioner and which have been submitted for clearances before the Respondents vide two Bills of Entry Nos.3210693 dated 26.04.2024 and 3271851 dated 30.04.2024 on execution of Simple Bond for 100% of enhanced value of goods and also payment of applicable total GST (Customs Duty is exempted) on the enhanced values, as appraised by the Chartered Engineers M/s.APGM Engineering Services Pvt. Ltd., in their report Nos.APGM/2425/A115 and APGM/2425/A116 both dated 06.05.2024.
PRAYER in W.P.No.16248 of 2024: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing Respondents 1 - 3 herein forthwith to allow Provisional 3/10
Release of the consignment of 216 Units the various models of Secondhand Highly Specialized Equipments - Digital Multifunction Print & Copying Machines, imported by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No.3207174 dated 26.04.2024 on execution of Simple Bond for 100% of enhanced value of goods and also payment of applicable total GST (Customs Duty is exempted) on the enhanced value, as appraised by the Chartered Engineers M/s.APGM Engineering Services Pvt. Ltd. in their report No. APGM/2425/A118 dated 07.05.2024.
PRAYER in W.P.No.16251 of 2024: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing Respondents 1 - 3 herein forthwith to allow Provisional Release of 107 Units as against Invoice quantity of 109 Units the various models of Secondhand Highly Specialized Equipments - Digital Multifunction Print & Copying Machines, imported by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No.3231739 dated 27.04.2024 on execution of Simple Bond for 100% of enhanced value of goods and 4/10
also payment of applicable total GST (Customs Duty is exempted) on the enhanced value, as appraised by the Chartered Engineers M/s. APGM Engineering Services Pvt. Ltd. in their report No. APGM/2425/A111 dated 04.05.2024.
For Petitioner : Mr.Nithyesh Nataraj, in all WP's for Mr.Vaibhav R.Venkatesh For Respondents: Mr.Avinash Wadhwani, Jr. SC in all WP's ******** 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 5/10
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, 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 6/10
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 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.
02.07.2024 Index : No Internet : Yes 7/10
rna To
1. The Commissioner of Customs (Chennai II) Import, Customs House, No.60, Rajaji Salai, Chennai-600 010.
2. The Additional Commissioner of Customs (Gr.5), Custom House, No.60, Rajaji Salai, Chennai-600 010.
3. The Deputy Commissioner of Customs, (Gr.5), Custom House, No.60, Rajaji Salai, Chennai-600 010.
4. The Commissioner of Customs (Chennai II) Import, Customs House, No.60, Rajaji Salai, Chennai-600 001.
5. The Additional Commissioner of Customs (Gr.5), Custom House, No.60, Rajaji Salai, Chennai-600 001.
6. The Deputy Commissioner of Customs, (Gr.5), 8/10
Custom House, No.60, Rajaji Salai, Chennai-600 001.
SENTHILKUMAR RAMAMOORTHY J.
rna W.P.Nos.16237, 16242, 16248 & 16251 of 2024 and W.M.P Nos.17790, 17796, 17801 & 17782 of 2024 9/10
02.07.2024 10/10