Case Law Details
Salim Enterprises Vs Commissioner of Customs (Madras High Court)
The case involves Salim Enterprises filing a writ petition under Article 226 of the Indian Constitution seeking a Writ of Mandamus. This legal instrument requests the court to direct the respondents, specifically the Customs Department, to release 115 units of second-hand digital multifunction printing, copying, and scanning machines. These machines were imported under Bill of Entry No. 2824407 dated 31.03.2024. The petitioner seeks the release of these goods upon assessment and collection of applicable customs duties based on an enhanced value appraised by DGFT approved Chartered Engineers, M/s. Perfect Chartered Engineers & Surveyors, as detailed in their report dated 10.04.2024.
Previous Similar Cases
Both the petitioner’s counsel and the Customs Department’s counsel highlighted that similar writ petitions concerning the same type of goods had been previously adjudicated. Specifically, a batch of writ petitions was disposed of by an order on 23.11.2023. They suggested that this current petition be resolved similarly.
Key Judgement Points from Previous Batch Order
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