COMMISSIONER OF CUSTOMS Vs. CITY OFFICE EQUIPMENTS

JUDGEMENT

(1.) The instant intra-court appeal arises from the order of the learned Single Judge dated 8th October, 2014 passed in W.P. No. 16288 of 2014 [ 2015 (316) E.L.T. 199 (Mad.)]. The writ petitioner/respondent herein filed the writ petition, seeking direction to the appellants herein to assess and permit clearance of 129 units of second hand Digital Multifunction print and copying machines, forming the subject matter, vide Bill of Entry No. 5602113, dated 26th May, 2014 upon the payment of applicable duties of customs on the assessable value as determined by the competent authorities.

(2.) The learned Single Judge, recording the fact that with effect from 28th February, 2013, by virtue of the amendment to Paragraph 2.17, vide Notification No. 35 (RE-2012)/2009-2014 the second hand Digital Multifunction Print and Copying Machines had been notified as restricted goods importable only as against authorisation held as under:

(3.) The gravamen of challenge is the notification, dated 28th February, 2013, whereunder the second hand digital multifunction print and copying machines are made as restricted goods importable only under authorisation. Indisputably, the respondent herein has not obtained any authorisation.