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TMI Blog2022 (5) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.AR.L.Sundaresan, learned Senior Counsel appearing for the petitioners and Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the respondents, these writ petitions were heard together and are being disposed of by this common order. 2. The petitioners have imported a machine or goods called Multi-Function Devices from foreign country sometime in the year 2019 to 2021 at various dates. The dates depends upon the bill of lading. However, according to the learned Senior Counsel appearing for the petitioners, these goods were imported prior to 18.09.2021 based on the date of lading as well as the date of bill of entry except in one or two cases. 3. The main controversy arose in this batch of cases is that, during the pendency of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Connecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitions on 17.07.2021. Mr.N.Venkataraman, learned ASG, realizing the difficulty in his way, has asked the Department to stay its hands so far as the confiscation is concerned. We see no reason to differ from a number of orders that have been passed by this Court in the past for provisional release of goods. However, it has been pointed out to us that at least on and from 01.04.2020, the goods, according to the Department, are clearly prohibited goods and on and from this date, unless an order is made under Section 125, the goods must stand confiscated. We stay the confiscation of these goods. The Notification dated 01.04.2020 is the subject matter of controversy before this Court, particularly in view of a subsequent Notification dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect only from 18.09.2021 i.e., after six months, before which, whatever the goods imported, according to the petitioners, though can be considered as a goods can be permitted, in view of the notification dated 01.04.2020, these goods, since are prohibited goods, they are not entitled for even provisional release. Therefore, the Revenue can go ahead with the adjudication process, which may lead to the logical conclusion under the provisions of the Customs Act. Therefore, citing these reasons, the learned Senior Standing Counsel appearing for the respondents opposed the prayer sought for in these writ petitions. 11. I have considered the said rival submissions made by the learned counsel appearing for the parties and perused the materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nhanced duty has to be paid by the petitioners/importers as a condition precedent for getting release of these goods by way of provisional release. 15. 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 judgments, where, the learned Single Judge order dated 25.01.2021 has been confirmed by the Hon'ble Supreme Court by order dated 11.08.2021 by reversing the Division Bench order dated 04.03.2021. 16. In that view of the matter, the arguments advanced by the learned Senior Counsel appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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