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2022 (5) TMI 88 - HC - CustomsProvisional release of seized goods - pendency of withholding of the goods concerned - Multi-Function Devices - prohibited goods or not - notification dated 18.03.2021 - HELD THAT:- In this regard, the policy decision taken by the Government i.e., the Revenue has already been put under challenge in a batch of cases before this Court, which are said to be pending. Moreover, in the case of M/S DELHI PHOTOCOPIERS VERSUS THE COMMISSIONER OF CUSTOMS (GR. 5) CHENNAI II & ORS. [2021 (8) TMI 1244 - SUPREME COURT], the Hon'ble Supreme Court has taken note of these factors, where the arguments advanced on behalf of the Revenue before the Hon'ble Supreme Court was that, on and from 01.04.2020, the goods, according to the Department, are clearly prohibited goods and on and from that date, unless an order is made under Section 125 of the Customs Act, the goods stands confiscated, the Hon'ble Supreme Court had stayed the confiscation process and also has observed that, the notification dated 01.04.2020 is the subject matter of controversy before the Hon'ble Supreme Court, particularly in view of the subsequent notification dated 18.03.2021. Therefore, the goods which are in question were allowed to be released by way of provisional release on the same terms and conditions, which means, the enhanced duty has to be paid by the petitioners/importers as a condition precedent for getting release of these goods by way of provisional release. Therefore, as of now, unmindful of the pendency of the litigations with regard to the applicability or otherwise of the notifications, namely notification dated 01.04.2020 or 18.03.2021, independently the prayer sought for by way of Mandamus can be considered and granted, because of the aforestated judgment, where, the learned Single Judge M/S. BEST MEGA INTERNATIONAL VERSUS THE COMMISSIONER OF CUSTOMS (GR. 5) , THE ADDITIONAL COMMISSIONER OF CUSTOMS (GR. 5) , THE DEPUTY COMMISSIONER OF CUSTOMS (GR. 5) , THE DIRECTOR GENERAL OF FOREIGN TRADE AND ADDITIONAL SECRETARY TO THE GOVT. OF INDIA [2021 (2) TMI 826 - MADRAS HIGH COURT] has been confirmed by the Hon'ble Supreme Court in M/S DELHI PHOTOCOPIERS VERSUS THE COMMISSIONER OF CUSTOMS (GR. 5) CHENNAI II & ORS. [2021 (8) TMI 1244 - SUPREME COURT], where it was held that The confiscation of these goods is stayed. The Notification dated 01.04.2020 is the subject matter of controversy before this Court, particularly in view of a subsequent Notification dated 18.03.2021 that has been pointed out by Mr. Arvind Datar, learned senior counsel. There shall be a direction to the respondents to consider the plea of the petitioners to release the goods by way of provisional release on condition that, the petitioner shall pay/deposit the enhanced duty amount. On receipt of such enhanced duty amount paid by the petitioners, the goods in question shall be released within a period of three weeks thereafter - petition disposed off.
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