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Case Name : Maruti Enterprises Vs Commissioner of Customs (Madras High Court)
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Maruti Enterprises Vs Commissioner of Customs (Madras High Court) The Madras High Court addressed a writ petition filed by Maruti Enterprises seeking a writ of mandamus to direct customs authorities to release provisionally various models of second-hand highly specialised equipment (HSE), specifically Digital Multifunction Print Copying and Scanning machines (MFDs), under Section 110A of the Customs Act, 1962. Petitioner’s Grievance and Background The petitioner, Maruti Enterprises, imported a consignment of used second-hand highly specialised equipment (MFDs). The machines were examined...
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