Case Law Details
BE office Automation Product (P) Ltd Vs Commissioner of Customs (Madras High Court)
Madras High Court directed provisional release of goods on the payment of enhanced customs duty. Further, directed that prayer for waiver of demurrage be addressed to appropriate respondent.
Facts- The petitioner seeks a certiorarified mandamus calling for and quashing order dated 17.08.2022 passed by the Additional Commissioner of Customs / R2. It consequentially seeks a direction to R2 to forthwith provisionally release used Multifunction Digital Print and Copying Machines.
The petitioner relies on the judgment of the Hon’ble Supreme Court in the case of Delhi Photocopiers vs the Commissioner of Customs. The judgement of the Hon’ble Supreme Court dealt with a challenge by the respondents to orders of this Court whereunder directions had been given for provisionally release goods similar to the goods in question, on terms, and complete the process of adjudication within a fixed time frame.
Conclusion- The petitioner confirms categorically that enhanced duty will be remitted. He makes a prayer for waiver of demurrage, which may be addressed to the appropriate respondent for consideration in accordance with law and applicable. The impugned order is set aside and the goods shall be released within a period of two weeks from today on payment of enhanced duty.
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