M/S.Copy Star Exports(India )Pvt Ltd v. The Commissioner Of Customs

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.07.2024 CORAM :

THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.No.22997 of 2024 M/s.Copy Star Exports (India) Pvt. Ltd., Rep. by its Director, Mr. Govind Dharamshi Ravaria.

...

Petitioner

Versus

1.The Commissioner of Customs (Chennai II) Imports, Custom 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 1/7

Prayer : Writ Petition filed under Article 226 of the Constitution of India pleased to issue a Writ of Mandamus, to direct the 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.3718743 dated 29.5.2024 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/2024/168 dated 10.6.2024.

For Petitioner : Mr. V. Akash Srinanda For Respondents : Mr. S. Gurumoorthy, Senior Standing Counsel. and Mr. J. Vasu, Junior Standing Counsel.

ORDER

This matter pertains to the import of second hand digital multifunction printing and copying machines.

2. Both learned counsel for the petitioner and learned senior standing counsel for the Customs Department submit that a batch of writ petitions pertaining to the same goods were disposed of by order dated 2/7

23.11.2023 in W.P.Nos.29673 of 2023 batch. They further submit that this writ petition 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 3/7

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 4/7

charges, the same shall be considered and decided by the respondents objectively."

4. W.P.No.21044 of 2024 is disposed of on the same lines. Consequently, connected miscellaneous petition is also closed. There shall be no order as to costs.

30.07.2024 (5/6) Index : Yes/No Speaking Order : Yes/No Neutral Case Citation: Yes/No klt To 1.The Commissioner of Customs (Chennai II) Imports, Custom 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), 5/7

Custom House, No.60, Rajaji Salai, Chennai 600 010.

6/7

SENTHILKUMAR RAMAMOORTHY,J.

klt and W.M.P.No.22997 of 2024 30.07.2024 (5/6) 7/7