Disposed

Shreeji Enterprise v. the Commissioner of Customs

Madras HC5 Jul 2024WP/16425/2024

Case brief

AI extract

What is this about?

The High Court at Madras disposed of this writ petition concerning the import of second-hand digital multifunction printing machines on identical terms as a previous batch, directing provisional release of goods against deposit of enhanced customs duties while preserving the Right of ways under Rule 6.

What did the court decide?

Writ petition disposed on same terms as previous batch; goods to be released provisionally upon deposit of enhanced customs duties.

Shreeji Enterprise Vs the Commissioner of Customs — Writ and Judicial Review | Madras HC (2024)

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W.P.No.16425 of 2024

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 05.07.2024

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CORAM

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THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY

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W.P.No.16425 of 2024

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and W.M.P.No.17980 of 2024

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M/s.Shreeji Enterprise Survey No.279 NR Shivalay-1 Nisha Opp. Neha Park Society, Jodhpur Gam Ahmedabad-380 015 Represented by its Proprietor Mr.Ravindra Chandrakant Patel ... Petitioner

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-vs-

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1.The Commissioner of Customs,Chennai II Imports, Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001.

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2.The Additional Commissioner of Customs (Gr-5), Chennai II Import Commissionerate Custom House, No.60, Rajaji Salai, Chennai 600 001.

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3.The Deputy Commissioner of Customs (Gr-5), Custom House, No.60, Rajaj Salai, Chennai-600 001. ... Respondents

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https://www.mhc.tn.gov.in/judis

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W.P.No.16425 of 2024

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PRAYER : Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus directing Respondents 1 - 3 herein forthwith release the various models of Secondhand Highly Specialized Equipment namely used Digital Multifunction Print, Copying Machines, Scanning Machines, numbering 78 units imported by the petitioner under Bill of Entry No.3422796 dated 10.05.2024 on assessment and collection of the applicable customs duties leviable on the said goods by computing the said duties on the enhanced value, as appraised by the DGFT approved Chartered Engineers M/s.SVIA Consultant Services LLP, Chennai in their report Certificate No.SVIA/IND/CHE/2024/150 dated 16.05.2024.

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For Petitioner : Mr.N.Viswanathan

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For Respondents : Mr.H.Siddarth Junior Standing Counsel

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ORDER

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This matter pertains to the import of second hand digital multifunction

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printing and copying machines.

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Both learned counsel for the petitioner and learned standing counsel

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submit that a batch of writ petitions pertaining to the same goods were disposed of by order dated 23.11.2023 in W.P.Nos.29673 of 2023 batch. They further submit that this writ petition may also be disposed of on the same terms.

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2/6

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https://www.mhc.tn.gov.in/judis

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W.P.No.16425 of 2024

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The operative portion of the order of this Court in the above mentioned batch is as under:

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“(i) W.P.Nos.28817 and 30506 of 2023 are disposed of directing the petitioners to cause reply to the show cause notice issued to them and the respondent department is directed to consider the same and pass necessary orders within a stipulated time. As far as release of goods is concerned, the same shall be released provisionally.

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(ii) W.P.Nos.29673, 27544, 27547, 27548, 28115, 28119, 29678, 29680, 29684 of 2023 & 30490, 30492, 30495, 30496, 30498, 30500, 30501 & 30503 of 2023 are allowed and the following order is passed:

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(a) That 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 petitioner 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.

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(b) For payment of such duty, quantification shall be made by the Customs forthwith within one (1) week from the date of receipt of a copy of this order. On receipt of such quantification, the payment shall be immediately made by

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3/6

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https://www.mhc.tn.gov.in/judis

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W.P.No.16425 of 2024

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the petitioners and on receipt of the payment in entirety, the goods shall be released as indicated above at the outer limit of three (3) weeks.

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(c) 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.

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(d) It is further made clear that in the earlier interim order passed in a related writ petitions by an another Division Bench of this Court, that demurrage charges till date for the goods was directed to be considered for waiver. In this regard, if any application is filed by the petitioners seeking such a waiver of demurrage charges, the same shall be considered and decided by the respondents objectively.”

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W.P.No.16425 of 2024 is disposed of on the same lines. Consequently, W.M.P.No.17980 of 2024 is closed. There shall be no order as to costs.

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05.07.2024

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Index : Yes / No Internet : Yes / No Neutral Citation : Yes / No

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kal

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4/6

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https://www.mhc.tn.gov.in/judis

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W.P.No.16425 of 2024

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1.The Commissioner of Customs,Chennai II Imports, Commissionerate, Custom House, No.60, Rajaji Salai, Chennai-600 001.

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2.The Additional Commissioner of Customs (Gr-5), Chennai II Import Commissionerate Custom House, No.60, Rajaji Salai, Chennai 600 001.

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3.The Deputy Commissioner of Customs (Gr-5), Custom House, No.60, Rajaj Salai, Chennai-600 001.

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5/6

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https://www.mhc.tn.gov.in/judis

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W.P.No.16425 of 2024

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SENTHILKUMAR RAMAMOORTHY,J

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kal

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W.P.No.16425 of 2024 and W.M.P.No.17980 of 2024

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05.07.2024

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6/6

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https://www.mhc.tn.gov.in/judis

Shreeji Enterprise v. the Commissioner of Customs

Case brief

What is this about?

What did the court decide?

Shreeji Enterprise v. the Commissioner of Customs

Case brief

What is this about?

What did the court decide?

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