SKYLARK OFFICE MACHINES Vs. THE COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The petitioners in all eleven (11) Writ Petitions seek the issuance of Writs of Mandamus directing the assessment and release of the consignments all of which comprises several units of old, used Digital Multifunction Print and Copying Machines (in short "DMPCM "?).

(2.) The facts in regard to all Writ Petitions are common, except in relation to the details of consignment in each individual Writ Petition viz., 202 Units in WP. No.26054 of 2018, 466 Units in WP. No.26049 of 2018, 107 Units in WP. No.32154 of 2018, 119 Units in WP. No.32155 of 2018, 544 Units in WP. No.32156 of 2018, 272 Units in WP. No.32157 of 2018, 136 Units in WP. No.32159 of 2018, 135 Units in WP. No.32642 of 2018, 476 Units in WP. No.32646 of 2018, 527 Units in WP. No.32649 of 2018 and 259 Pieces of varying models of Multifunction Machines in WP. No.33982 of 2018.

(3.) The specific facts in regard to Writ Petition No.26049 of 2018, being the first matter in the batch, are adverted to for the sake of clarity.