w w w . L a w y e r S e r v i c e s . i n



M/s. Best Mega International, Rep. by its Propreitor Rajes Khetterpal v/s The Commissioner of Customs (Gr.5), Chennai II Commissionerate, Chennai & Others


Company & Directors' Information:- K N INTERNATIONAL LIMITED [Active] CIN = U45201UP2002PLC026841

Company & Directors' Information:- D B H INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1950PTC057209

Company & Directors' Information:- V AND S INTERNATIONAL PVT LTD [Active] CIN = U74899DL1992PTC049964

Company & Directors' Information:- S S A INTERNATIONAL LTD [Active] CIN = U15122DL1995PLC068186

Company & Directors' Information:- A T N INTERNATIONAL LIMITED [Active] CIN = L65993WB1983PLC080793

Company & Directors' Information:- MEGA CORPORATION LIMITED [Active] CIN = L65100DL1985PLC092375

Company & Directors' Information:- MEGA CORPORATION LIMITED [Active] CIN = L01120DL1985PLC092375

Company & Directors' Information:- D D INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909PB1995PTC016929

Company & Directors' Information:- T K INTERNATIONAL LIMITED [Active] CIN = U55101OR1982PLC001092

Company & Directors' Information:- BEST CORPORATION PRIVATE LIMITED [Active] CIN = U17111TZ2004PTC011016

Company & Directors' Information:- N R INTERNATIONAL LIMITED [Active] CIN = L74999WB1991PLC051738

Company & Directors' Information:- K J INTERNATIONAL LIMITED [Active] CIN = L15142PB1993PLC011274

Company & Directors' Information:- A K S INTERNATIONAL LIMITED [Active] CIN = U74899DL1996PLC076327

Company & Directors' Information:- S P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U70100WB1994PTC063228

Company & Directors' Information:- MEGA INTERNATIONAL PVT LTD [Active] CIN = U51312HR1993PTC033062

Company & Directors' Information:- B. K. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999DL2006PTC157013

Company & Directors' Information:- R S C INTERNATIONAL LIMITED [Active] CIN = L17124RJ1993PLC007136

Company & Directors' Information:- J C INTERNATIONAL LIMITED [Active] CIN = U51109WB1999PLC089037

Company & Directors' Information:- M T L INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U24219UP2001PTC025965

Company & Directors' Information:- T C N S INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U51311DL1996PTC080096

Company & Directors' Information:- K V S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18101DL2003PTC120770

Company & Directors' Information:- G N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL2001PTC110766

Company & Directors' Information:- S H A M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U45200MH1994PTC079867

Company & Directors' Information:- M K INTERNATIONAL LIMITED [Active] CIN = U51909DL1996PLC083430

Company & Directors' Information:- V. G. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51101DL2007PTC162540

Company & Directors' Information:- D R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U24132DL1996PTC079867

Company & Directors' Information:- R H INTERNATIONAL LIMITED [Active] CIN = U72900DL2007PLC159452

Company & Directors' Information:- BEST CORPORATION LIMITED [Amalgamated] CIN = U17111TZ2006PLC013164

Company & Directors' Information:- G & G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U17120DL2012PTC234047

Company & Directors' Information:- A & D INTERNATIONAL PRIVATE LIMITED [Active] CIN = U36109RJ2007PTC024176

Company & Directors' Information:- H G E INTERNATIONAL PRIVATE LIMITED [Active] CIN = U19115UP2011PTC045112

Company & Directors' Information:- K A I INTERNATIONAL PRIVATE LIMITED [Active] CIN = U13100OR2007PTC009647

Company & Directors' Information:- C G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U99999MH1996PTC097577

Company & Directors' Information:- K C INTERNATIONAL LIMITED [Active] CIN = U74899DL1994PLC060402

Company & Directors' Information:- BEST INTERNATIONAL LIMITED [Active] CIN = U51909DL2003PLC119293

Company & Directors' Information:- M P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U29130MH1997PTC107943

Company & Directors' Information:- A S INTERNATIONAL LIMITED [Strike Off] CIN = U74899DL1993PLC056158

Company & Directors' Information:- H C S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U15312PB2012PTC036219

Company & Directors' Information:- L N G INTERNATIONAL LIMITED [Active] CIN = U51909DL1993PLC053438

Company & Directors' Information:- MEGA INTERNATIONAL PRIVATE LIMITED [Not available for efiling] CIN = U99999DL1993PTC054561

Company & Directors' Information:- S. D. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74900UP2008PTC036047

Company & Directors' Information:- S AND I INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL1995PTC072210

Company & Directors' Information:- L T INTERNATIONAL LIMITED [Active] CIN = U74899DL1999PLC097892

Company & Directors' Information:- A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51102GJ2008PTC053840

Company & Directors' Information:- S J M INTERNATIONAL LIMITED [Active] CIN = U52110DL1987PLC028571

Company & Directors' Information:- S B S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18101DL1997PTC085878

Company & Directors' Information:- R. A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51225DL2008PTC177405

Company & Directors' Information:- B G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U50300PB2014PTC038889

Company & Directors' Information:- S F INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999PB2000PTC023654

Company & Directors' Information:- R T S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U63022DL1997PTC089328

Company & Directors' Information:- I K INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1995PTC066267

Company & Directors' Information:- C K INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1991PTC045625

Company & Directors' Information:- L A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909PB2010PTC033683

Company & Directors' Information:- H R V INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U74899UP1993PTC057665

Company & Directors' Information:- K P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U24110GJ2007PTC050026

Company & Directors' Information:- V S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U85100MH1997PTC109647

Company & Directors' Information:- N N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U01111DL1999PTC099094

Company & Directors' Information:- S R V INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74140DL2012PTC243060

Company & Directors' Information:- V. S. Y. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999UP2008PTC035521

Company & Directors' Information:- U M I INTERNATIONAL LTD [Strike Off] CIN = U51909WB1990PLC049671

Company & Directors' Information:- MEGA (INDIA) LTD [Amalgamated] CIN = U01132WB1982PLC035473

Company & Directors' Information:- A. R. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51900MH2010PTC228539

Company & Directors' Information:- B R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1993PTC055562

Company & Directors' Information:- M J INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U74899DL1982PTC013231

Company & Directors' Information:- D N INTERNATIONAL LIMITED [Active] CIN = U36911TN1996PLC034205

Company & Directors' Information:- M. H. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U70102DL2007PTC164267

Company & Directors' Information:- H AND Z INTERNATIONAL LIMITED [Active] CIN = U10102AS1995PLC004509

Company & Directors' Information:- M G M INTERNATIONAL PVT LTD [Active] CIN = U74899DL1982PTC013580

Company & Directors' Information:- J J INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51109DL1992PTC047657

Company & Directors' Information:- H D INTERNATIONAL LIMITED [Active] CIN = U74899DL1994PLC060720

Company & Directors' Information:- K. A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51101UP2012PTC049338

Company & Directors' Information:- J & G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18109DL2012PTC238392

Company & Directors' Information:- K R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U17291DL2008PTC172188

Company & Directors' Information:- D. J. INTERNATIONAL LIMITED [Strike Off] CIN = U65910MH1999PLC119298

Company & Directors' Information:- S P INTERNATIONAL PVT LTD [Strike Off] CIN = U99999UP1965PTC003091

Company & Directors' Information:- J M INTERNATIONAL PVT LTD [Active] CIN = U45201WB1991PTC050829

Company & Directors' Information:- D P C INTERNATIONAL PVT LTD [Active] CIN = U74210WB1984PTC037378

Company & Directors' Information:- B M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1992PTC048736

Company & Directors' Information:- S G INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51109WB1998PTC086547

Company & Directors' Information:- B N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U15412WB1999PTC089316

Company & Directors' Information:- V A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U01111DL2000PTC104712

Company & Directors' Information:- S. J. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U27310DL2007PTC169438

Company & Directors' Information:- N H B INTERNATIONAL PRIVATE LIMITED [Converted to LLP] CIN = U67190MH1997PTC107387

Company & Directors' Information:- P D K INTERNATIONAL PVT LTD [Active] CIN = U74140WB1992PTC056468

Company & Directors' Information:- G. S. C. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U29120MH1994PTC080380

Company & Directors' Information:- A J INTERNATIONAL PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1994PTC060818

Company & Directors' Information:- J S M INTERNATIONAL LIMITED [Active] CIN = U85110KA1996PLC020046

Company & Directors' Information:- M K N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL2002PTC117207

Company & Directors' Information:- N M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74120MH2012PTC234492

Company & Directors' Information:- S S M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL1997PTC089876

Company & Directors' Information:- A P J INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51909HR2010PTC040304

Company & Directors' Information:- T. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U72900DL1997PTC091049

Company & Directors' Information:- V R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51101UP2011PTC043952

Company & Directors' Information:- A & F INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U00265KA1995PTC018998

Company & Directors' Information:- M E C INTERNATIONAL PRIVATE LIMITED [Active] CIN = U33111GJ1963PTC082423

Company & Directors' Information:- J K INTERNATIONAL PRIVATE LIMITED [Active] CIN = U01100MH2004PTC144492

Company & Directors' Information:- D. S. R. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999UP2010PTC039954

Company & Directors' Information:- B L S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74900UR2010PTC033210

Company & Directors' Information:- R B INTERNATIONAL LTD [Strike Off] CIN = U18101WB1993PLC059515

Company & Directors' Information:- P Y INTERNATIONAL PRIVATE LIMITED [Converted to LLP] CIN = U51102RJ1995PTC010133

Company & Directors' Information:- R C INTERNATIONAL LIMITED [Strike Off] CIN = U51909TG1991PLC012477

Company & Directors' Information:- N J INDIA INTERNATIONAL LIMITED [Strike Off] CIN = U70101UP2004PLC028722

Company & Directors' Information:- I AND A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U72200TG1995PTC019936

Company & Directors' Information:- P V INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1998PTC094598

Company & Directors' Information:- I B INTERNATIONAL PRIVATE LIMITED [Under Process of Striking Off] CIN = U72200DL2000PTC105735

Company & Directors' Information:- A M INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC066228

Company & Directors' Information:- K K M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U17110MH1995PTC089836

Company & Directors' Information:- Z. H. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U21098MH2010PTC210735

Company & Directors' Information:- J R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909TN2002PTC048744

Company & Directors' Information:- H P AND B G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U50500DL1999PTC100851

Company & Directors' Information:- L S INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74999DL2009PTC193390

Company & Directors' Information:- M B INTERNATIONAL PVT LTD [Strike Off] CIN = U52190DL2001PTC110572

Company & Directors' Information:- O K R INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74900DL1996PTC077152

Company & Directors' Information:- B B C INTERNATIONAL PVT LTD [Strike Off] CIN = U25209WB1984PTC037383

Company & Directors' Information:- K S INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51909MH2001PTC134345

Company & Directors' Information:- A TO Z INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51101TN1992PTC022507

Company & Directors' Information:- C & A INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51900MH1982PTC026718

Company & Directors' Information:- J S INTERNATIONAL PVT LTD [Strike Off] CIN = U51900MH1982PTC027604

Company & Directors' Information:- A C INDIA INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1989PTC034784

Company & Directors' Information:- S. S. N. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U29306DL1981PTC012616

Company & Directors' Information:- INDIA INTERNATIONAL COMPANY PRIVATE LIMITED [Active] CIN = U51228MH1955PTC009483

Company & Directors' Information:- A H INTERNATIONAL PRIVATE LIMITED [Active] CIN = U55101RJ2021PTC073171

Company & Directors' Information:- R K INTERNATIONAL PVT LTD [Strike Off] CIN = U63040PB1982PTC004926

Company & Directors' Information:- L & P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U52100DL2016PTC292025

Company & Directors' Information:- J D K INTERNATIONAL PVT LTD [Active] CIN = U74899DL1982PTC014087

Company & Directors' Information:- R B N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U52300DL2012PTC243998

Company & Directors' Information:- P AND P INTERNATIONAL PRIVATE LIMITED. [Strike Off] CIN = U24100OR1993PTC003244

Company & Directors' Information:- B P INTERNATIONAL PVT LTD [Strike Off] CIN = U31909HP1984PTC005785

Company & Directors' Information:- E C INTERNATIONAL PVT LTD [Strike Off] CIN = U99999DL1982PTC013146

Company & Directors' Information:- R A R E INTERNATIONAL PRIVATE LIMITED [Active] CIN = U31900DL2005PTC134395

Company & Directors' Information:- D I D INTERNATIONAL PRIVATE LIMITED [Converted to LLP] CIN = U28112MH2014PTC258750

Company & Directors' Information:- S R A INTERNATIONAL PVT LTD [Strike Off] CIN = U99999DL1980PTC010389

Company & Directors' Information:- R Z INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74900KA2012PTC064445

Company & Directors' Information:- M M INTERNATIONAL PVT LTD [Converted to LLP] CIN = U51312DL1977PTC008583

Company & Directors' Information:- BEST INDIA PRIVATE LIMITED [Active] CIN = U28113DL2015PTC281197

Company & Directors' Information:- A K INDIA INTERNATIONAL PRIVATE LTD [Strike Off] CIN = U45201DL1981PTC012389

Company & Directors' Information:- O P INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U55101PB2013PTC037499

Company & Directors' Information:- J & A INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51900PB2013PTC037302

Company & Directors' Information:- A P M INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74900TN2014PTC095953

Company & Directors' Information:- Y. A. INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74900RJ2012PTC040431

Company & Directors' Information:- D & A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999MH2015PTC262713

Company & Directors' Information:- R L INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18204UP2016PTC076344

Company & Directors' Information:- V P S INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U93030UP2014PTC066242

Company & Directors' Information:- J V INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51102DL2012PTC240197

Company & Directors' Information:- R I K INTERNATIONAL PRIVATE LIMITED [Under Process of Striking Off] CIN = U52590DL2015PTC283801

Company & Directors' Information:- Y & H INTERNATIONAL PRIVATE LIMITED [Active] CIN = U63000DL2014PTC266649

Company & Directors' Information:- S R L INTERNATIONAL PRIVATE LIMITED [Under Process of Striking Off] CIN = U20296AP2013PTC085533

Company & Directors' Information:- M D INTERNATIONAL LIMITED [Active] CIN = U74140MH1981PTC025007

Company & Directors' Information:- INTERNATIONAL CO PRIVATE LIMITED [Strike Off] CIN = U51109UR1935PTC000663

Company & Directors' Information:- A B C INTERNATIONAL PVT LTD [Strike Off] CIN = U99999DL1990PTC041062

Company & Directors' Information:- D C M INTERNATIONAL LTD. [Strike Off] CIN = U99999DL2000PTC004208

Company & Directors' Information:- B C I INTERNATIONAL LIMITED [Strike Off] CIN = U74900DL1977PLC008468

    W.P. Nos. 8574, 8576, 11151, 11157, 11165, 11371, 8575, 11049 & 11113 of 2020 & WMP. Nos. 13604, 13614, 13445, 13555, 13598, 13862, 10365, 10363 & 10364 of 2020

    Decided On, 25 January 2021

    At, High Court of Judicature at Madras

    By, THE HONOURABLE DR.(MRS.) JUSTICE ANITA SUMANTH

    For the Petitioner: ARL. Sundaresan, Senior Counsel, AL. Ganthimathi, S. Baskaran, Advocates. For the Respondents: R1 to R3, R. Hemalatha, Senior Standing Counsel, R. Sankaranarayanan, Assistant Solicitor General of India, Chandrasekar, Advocate.



Judgment Text

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Mandamus to direct the respondents 1 to 3 herein to forthwith release 136 units of the old & used digital multifunction print, copying and scanning machines of A3 size vide Bill of Enry No.7492161, dated 21.04.2020 on payment of applicable total Customs Duty on the enhanced value by the Chartered Engineers’ M/s.Supreme Techno Associates Private Limited, Chennai, vide their Report No.STA/IR/O&VC/C-026/2020-2021, dt 22.05.2020 in line with the directions of this Court in W.P. Nos.16126 of 2019 and 16 other batch, dated 10.09.2019.)Common Order1. 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:i) Courts have been seized of several writ petitions from 2019 onwards filed by importers of Multi-Function Devices (MFD/goods) seeking release of the goods either as interim relief in a writ of declaration challenging the Foreign Trade Policy or a mandamus seeking the release as a final prayer.ii) Originally, import of fax machines and MFD was freely permitted.iii) The Ministry of Electronics Information and Technology (MeitY) passed an order on 07.09.2012 to the effect that the import of MFD required its approval.iv) The requirement of approval from MeitY was reiterated by it vide Office Memorandum No.37(10)/2016-IPHW dated 10.03.2017.v) Subsequent Notification issued on 08.01.2019 again reiterated the condition that MeitY’s approval was mandatory for imports of MFD, further expanding the range of the goods covered under the ambit of Notification dated 24.04.2017. Both the 2017 and 2019 Notifications permitted imports of MFD, but not freely, imposing a condition therefor.vi) While the petitioners would urge that the imports were restricted and, subject to compliance with the condition imposed, the revenue would contend that the imports were prohibited, except upon compliance with the condition imposed. This distinction would be relevant to decide on whether the release was automatic (if the imports were restricted) or at the discretion of the Officer (if the imports were prohibited), in line with Section 125 of the Customs Act, 1962 (in short ‘Act’) .vii) As some imports are the subject matter of adjudication before the revenue authorities, I refrain from dealing further with this aspect of the matter.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.4. On 22.02.2019, I decided a batch of Writ Petitions in W.P.Nos.26049 of 2019 etc. batch, where release was sought by way of mandamus. Referring to the order made in W.P.Nos.15621 to 15623 of 2018, I had directed release of the consignment upon the petitioner furnishing a bond of 90% of the enhanced valuation of the goods and security for the remaining 10% within one week from date of furnishing of the security.5. In Writ Appeal filed by the Revenue (W.A.No.1215 of 2019 etc. batch), a Division Bench comprising Mr.Justice T.S.Sivagnanam and Mrs.Justice V.Bhavani Subbaroyan directed that the matters proceed to adjudication instead, to be completed within a fixed time frame. This was on 25.04.2019.6. A third batch of matters (W.P.Nos.16126 of 2019 etc. batch) seeking a Writ of Declaration came up before Mr.Justice S.Manikumar (as he then was) and Mr.Justice Subramoniam Prasad, 19 matters in all, seeking Writs of Declaration challenging the Foreign Trade Policy and after a detailed discussion, in the course of which the decision of the earlier Division Bench dated 25.04.2019 was relied upon by the respondents the Bench again granted release of the goods upon condition to pay the duty applicable on the enhanced value as determined by the Chartered Engineer and upon payment of the same directing that the goods detained in the Customs Fleet Stations licensed by the Customs, be released. This was by order dated 10.09.2019.7. A fourth batch of matters came up before Mr.Justice M.Satyanarayanan and Mr.Justice N.Seshasayee, wherein the conflicting decisions of the two Division Benches dated 25.04.2019 and 10.09.2019 were cited. The Bench noticed that the September, 2019 decision was by way of interim relief and thus applied the view of the Bench in April, 2019 directing the petitioners to go for adjudication. This order is dated 27.09.2019.8. On 17.12.2019, in a subsequent batch of Writ Petitions, the respondents were directed to conduct adjudication with the full co-operation of the petitioners.9. In the meantime, revenue had carried the interim orders dated 10.09.2019 passed by the Division Bench to the Hon’ble Supreme Court by way of Special Leave Petitions. By orders dated 14.02.2020, 17.02.2020 and 29.05.2020, the interim release ordered was confirmed as was the view of the Division Bench in order dated 10.09.2019.10. I am unaware as to whether the views of the Division Benches dated 25.04.2019 and 27.09.2019 were placed before the Supreme Court and none of the parties are able to confirm this position.11. The order of interim release passed by the three Judge Bench as recently as on 18.09.2020 states as follows:Considering that the petitioners in the other special leave petitions have had their goods released pursuant to orders of this Court, we allow these applications. The goods are to be released on the same terms as have been released in the other cases.12. Thus, on the question of interim release, I need look no further than the above order that records the position that equally placed petitioners have been granted the benefit of interim release, pending adjudication. The Bench has stated that in such circumstances, it would not be appropriate to take a different view only in the case of some assesses while others have obtained the benefit of release. The present petitioners are also equally entitled to the benefit of release of goods, as sought.13. On merits, the question as to whether the condition imposed by MeitY is mandatory and whether non-compliance of the same would lead to confiscation, has been decided by the High Court of Telangana at Hyderabad in RR Marketing V. The Union of India and others (W.P.No.28391 of 2019 dated 21.01.2020) in favour of the petitioner. Though the SLP filed by the revenue has been admitted by the Supreme Court, provisional release has been permitted in this very case by order dated 18.09.2020.14. Thus the Apex Court is clearly of the view that the goods in question are liable to be released in spite of the issue pending consideration on merits.15. That apart, both in the States of Karnataka and Tamil Nadu where matters have travelled to adjudication and orders of confiscation passed by the assessing officer, appellate authorities have intervened, reversed the orders of adjudication and allowed the assessees’ appeals. Two orders of the Commissioner (Appeals), Bangalore and Chennai dated 18.09.2019 and 21.09.2020 in the cases of S.R.Enterprises and SRK Overseas respectively are placed on record. The Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT) has confirmed this position in Karnataka as well and the order of the CESTAT dated 20.12.2019 is stated to have become final with no further appeal having been filed before the High Court.16. I summarise the discussion below:i) The Hon’ble Supreme Court has consistently taken a view in favour of provisional release in such cases, noticing that in identical cases, release has been ordered and there would be no justification to take a contra view in a few cases alone.ii) The issue on merits has been held in f

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avour of the assesse by a Division Bench of the High Court of Telangana at Hyderabad in the case of RR Marketing (supra) and there is no stay of this order by the Supreme Court. Rather provisional release has been ordered in this case as well.iii) The Appellate Authorities, both at the first and second levels of the hierarchy, have held the matters in favour of the assesses on merits. Some such orders have become final. The distinction as to whether the relief of release is sought by way of Mandamus or by way of interim relief in a writ of Declaration is thus, not material.17. These Writ Petitions are allowed. The consignments in question will be released upon remittance of the enhanced duty as quantified based upon the valuation of a certified Engineer. Adjudication proceedings to be initiated/will continue to be concluded, as expeditiously as possible. No costs. Connected Miscellaneous Petitions are closed.
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