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2012 (4) TMI 68 - HC - Customswrit Petition- Petitioners had imported second hand Digital Multifunction Print and Copying Machines - the customs authorities may be directed to release the retained goods on payment of the applicable customs duties on the declared value of the goods on their furnishing the necessary provisional duty bonds, pending final assessment in order to safe guard the interest of the Revenue - The petitioners stated that they had imported the second hand goods from their overseas suppliers who had also filed the Bills of Entry, with the assessment group concerned, at the Chennai Custom House, declaring the value of the imported goods and sought the clearance of the goods, under `Free Importability', as second hand capital goods, in terms of Foreign Trade Policy - the Customs authorities had not taken up the goods for assessing their value, for the payment of the customs causing a delay - petitioners are incurring heavy financial losses due to the payment of detention and demurrage charges – Held that: - the authorized chartered engineers had not inspected the goods in question, the customs authorities concerned shall direct the inspection of such goods before they are released. Such goods may be directed to be released, on payment of the appropriate customs duty and on the fulfillment of the conditions prescribed by law - writ petitions of assessee allowed.
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