BEST MEGA INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The petitioners have filed the writ petitions seeking a writ of mandamus, directing the 1st and 2nd respondents to release the goods viz, 122 Units of old and used Digital Multifunction Print and Copying Machines of various models and 22 Units (viz., 2 item of 11 Units) of Old and Used Digital Wide Format Printing Machines with Scanner and Accessories imported vide Bills of Entry Nos. 4557554, 4122943 and 4752085 dated 06.09.2011, 20.07.2011 and 26.09.2011 respectively under free as second hand capital goods in terms of Para 2.17 read with definitions under 9.12 of Foreign Trade Policy 2009-2014 without imposing any restriction in the absence of specific restriction in Para 2.17 of Foreign Trade Policy and in Para 2.33 of Hand Book of Procedures 2009-2014.

(2.) The learned counsel for the petitioners submitted that the petitioners' Company have imported 122 Units of Old and Used Digital Multifunction Print & Copying Machines and 22 Units (viz., 2 item of 11 Units) of Old and Used Digital Wide Format Printing Machines with Scanner and Accessories at USD 26,125.00 (C&F), 8,350.00 (C&F) at Tuticorin respectively. These goods were shipped from M/s. Lucky Speed Ltd., Hong Kong, M/s. Wide Format Engines LLC, U.S.A. and M/s.Copier Exporter Inc., Dallas respectively vide invoice Nos. LSL-265-11-I, 051311 and 1695-11-I dated 16.08.2011, 13.05.2011 and 29.07.2011 respectively, for which, the petitioners' Company have also filed Bills of Entry Nos. 4557554, 4122943 and 4752085 dated 06.09.2011, 20.07.2011 and 26.09.2011 by claiming clearance of the goods for Home Consumption under freely importable category.

(3.) The learned counsel appearing for the petitioners further submits that after the above mentioned goods reached Tuticorin Port, the respondents have examined the above goods and found to be correct in quantity and description as declared by the petitioners. Subsequently, re-inspection was also done to value and identify the goods by Chartered Engineer M/s.Inspectorate Griffith India Pvt. Ltd., Chennai. The said Chartered Engineer carried on the inspection in the presence of the Customs Officers and certified in his inspection report, dated 23.09.2011, 22.08.2011 and 01.10.2011 respectively, stating that the goods are Old and Used Digital Multifunction Print & Copying Machines and also assessed the total C&F value as USD 38,335.00 and USD 39,955.00 as against the actual transaction value of USD 26,125.00 C&F and USD 27.405.00 C&F and the goods are used Digital Wide Format Printing Machines with Scanner and Accessories and also assessed the total C&F value as USD 12,700.00 as against the actual transaction value of USD 8,350.00 C&F, Tuticorin. With the above submissions, he further added that the respondents are not permitting the petitioner to release the imported goods, on the ground that they are e-waste, which has compelled them to come to this Court, seeking a direction to the respondents 1 and 2 to release the goods covered by Bills of entry Nos. 4557554, 4122943 and 4752085 dated 06.09.2011, 20.07.2011 and 26.09.2011 respectively.