BEST MEGA INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This batch of nine Writ Petitions have been filed seeking a mandamus directing the Customs Authorities to release consignments of old and used digital multifunction print, copying and scanning machines of A3 size imported by the petitioners on payment of applicable customs duty on the value as enhanced and fixed by the Chartered Engineers. These matters have a checkered history that would be relevant to decide the relief sought.

(2.) I chronicle below the relevant events:

(3.) On the question of provisional release of the goods, there are a series of orders passed by this Court as well as the Hon'ble Supreme Court. One of the early decisions is dated 13.02.2019 and provisional release under Section 110 A of the Act was granted in W.P.Nos.15621 to 15623 of 2018 by way of interim relief in a Writ of Declaration by a Division Bench comprising Mr.Justice S.Manikumar (as he then was) and Mr.Justice Subramoniam Prasad.