COMMISSIONER OF CUSTOMS Vs. CITY OFFICE EQUIPMENT

JUDGEMENT

(1.) This batch of writ appeals arises out of the order of the learned single Judge dated 17.09.2012 made in W.P.(MD) Nos.12268 to 12270, 11307, 11958 to 11960, 11459, 11472, 11478, 11656, 12103, 12153, 12104 to 12108 and 12028 of 2012, filed by the Commissioner of Customs, Additional Commissioner of Customs (Imports), Director General of Foreign Trade and the Additional Secretary to the Government of India. The writ petitioners are the respondents in this batch of writ appeals.

(2.) It is seen from the narration of facts herein that the first respondent in each of these writ appeals are engaged in the business of importing and selling of Digital Multifunction and Copying Machine as well as second hand used photocopier machines, besides trading in accessories, parts and consumables for the aforesaid machines. The facts in each of the appeals are similar and hence, it is suffice to refer to the general contentions taken, which are common in all these writ appeals.

(3.) The imports made in respect of all these cases fall for consideration under the Foreign Trade Policy 2009-2014. The writ petitioners/respondents herein sought for a Writ of Mandamus to direct the Commissioner of Customs and the Additional Commissioner of Customs (Imports) to assess and permit clearance of used second hand digital multifunction print and copying machines, forming the subject matter under the respective Bills of Entry, upon the payment of applicable duties of customs on the assessable value as determined by the Chartered Engineer by holding that the restriction imposed under Notification No.I(RE-2012)2009-14 dated 05.06.2012 by the Director General of Foreign Trade against Para 2.17 of the Foreign Trade Policy read with Clause 2.33 of the Handbook of Procedures (Vol-1) issued by the Director General of Foreign Trade do not govern the impugned goods., viz., used second hand digital multifunction print and copying machines, imported by the writ petitioners.