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 by the Customs Department, which engaged a DGFT approved Chartered Engineer. A report certificate was submitted to the Customs Officer. The petitioner’s grievance was that the Customs authorities were proceeding to forfeit the goods despite the approved Chartered Engineer’s report.
Core Legal Issue
The central issue in the petition was whether the Customs Department could insist on prior permission from the Ministry of Environment, Forest and Climate Change (MoEF&CC) for the import of these used MFDs. The Customs Department’s stance was rooted in a plea taken by the MoEF&CC that MFDs fall under “other wastes” as defined under the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 (HOW Rules), making them restricted items.
High Court’s Reliance on Precedent
