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TMI Blog2021 (2) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... .S.Baskaran in W.P. No.11049 of 2020 For the Respondents : Ms.R.Hemalatha, Senior Standing Counsel for R1 to R3 in all WPs Mr.R.Sankaranarayanan, Assistant Solicitor General of India For Mr.Chandrasekar for R4 in all WPs COMMON ORDER 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 sever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber, 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 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 CESTA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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