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2021 (2) TMI 826 - HC - CustomsProvisional release of seized goods - imported old and used digital multifunction print, copying and scanning machines of A3 size - Section 110 A of Customs Act. Interim release of goods - HELD THAT:- 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. Whether the condition imposed by MeitY is mandatory and whether non-compliance of the same would lead to confiscation? - HELD THAT:- 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 [2020 (1) TMI 1404 - TELANGANA HIGH COURT] 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 - 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. 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 - The issue on merits has been held in favour of the assesse by a Division Bench of the High Court of Telangana at Hyderabad in the case of RR Marketing [2020 (1) TMI 1404 - TELANGANA HIGH COURT] and there is no stay of this order by the Supreme Court. Rather provisional release has been ordered in this case as well. Petition allowed.
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