SHRISHTI DIGITAL SOLUTION Vs. ADDITIONAL COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In all these writ petitions, the petitioners seek issuance of writ of Certiorarified Mandamus to call for the records connected with the Order-in-Original No.19915 of 2012, dated 17.12.2012 passed by the respondent, to quash the same and to consequently direct the respondent to assess and permit clearance of the secondhand digital multifunction print and copying machines as per the Bills of Entry.

(2.) As all the petitioners are aggrieved by a common order dated 17.12.2012 passed by the respondent and are similarly placed, suffice it to refer to the facts leading to the filing of W.P.No.1439 of 2013.

(3.) The petitioner in W.P.No.1439 of 2013 is engaged in the business of importing and trading in Secondhand Digital Multifunction Print and Copying Machines as well as Secondhand Photocopier Machines, besides trading in accessories, parts and consumables for the said machines. The petitioner imported a consignment comprising 96 units of old and used Digital Multifunction Print and Copying Machines of various models from the overseas supplier and filed a Bill of Entry bearing No.7380417, dated 13.7.2012 with the Customs House, Chennai and sought clearance of the goods under "free importability" as secondhand capital goods in terms of Para 2.17 read with Para 9.12 of Foreign Trade Policy 2009-2014 and Para 2.33 of Hand Book of Procedures V.1 2009-2014. The particulars of Bills of Entry in respect of other petitioners are as under: <FRM>JUDGEMENT_1002_TLMAD0_2013_1.html</FRM>