Cann Office Equipment Private Limited Vs Commissioner of Customs (Madras High Court)
Madras High Court directed provisional release of Second-hand Highly Specialized Equipment – Digital Multifunction Print, Copying & Scanning Machines imported prior to notification no. 13/2024-2025 on deposit of enhanced duty amount.
Facts- The issue before this Court is that whether the petitioners are entitled to the release of the various models of Second-hand Highly Specialized Equipment – Digital Multifunction Print, Copying & Scanning Machines, imported by the petitioners prior to the Notification No.13/2024-25, dated 20.05.2024.
Conclusion- 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 petitioners 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.
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.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
These Writ Petitions have been filed to direct the respondents 1 to 3 herein to forthwith release various models of Secondhand Highly Specialized Equipment – Digital Multifunction Print, Copying & Scanning Machines, imported by the petitioners.
