SOORYA ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This Writ Petition has been filed praying for a Writ of Mandamus to direct the first and the second respondents to release the goods in question, namely 105 units of old and used Digital Multifunction Printing and Copying Machines imported, vide Bill of Entry No.480541, dated 15.01.2010,as second Hand Capital goods, in terms of paragraph 2.17, read with definitions under 9.12 of Foreign Trade Policy 2009-2014, without imposing any restriction, in the absence of specific restrictions, in paragraph 2.17 of Foreign Trade Policy and paragraph 2.33 of the Hand Book of procedures 2009-2004 and in the Notification of the 3rd respondent.

(2.) The learned counsel appearing on behalf of the petitioner had submitted that under similar circumstances, this Court has passed an order, dated 26.10.2009, made in W.P.No.21782 of 2009 (M/s.Ashwani Enterprises Vs. The Commissioner of Customs (Seaport-Import) and two others), following the decision of a Division Bench of this Court, dated 21.10.2009, made in W.A.No.1508 of 2009(The Commissioner of Customs (Imports),Seaport,Chennai and another Vs. M/s.Polycraft Exports (P) Ltd. and another).

(3.) Having regard to the similar facts herein and following the decision of the Division Bench of this Court, dated 21.10.2009, made in W.A.No.1508 of 2009 (The Commissioner of Customs (Imports),Seaport,Chennai and another Vs. M/s.Polycraft Exports (P) Ltd. and another), the petitioner herein is directed to pay 25% of the enhanced value, apart from furnishing a bank guarantee to the extent of 12.5% on the enhanced value. On complying with the above-said conditions, the respondents are directed to release the goods, with liberty to the respondents to proceed in accordance with law. The Writ Petition is disposed of accordingly. No costs. Consequently connected M.P.No.1 of 2010 is closed.