2025 (1) TMI 799

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... M/s. Khaitan and Co., Advocate/s.   For the Respondents: Mr. Siddharth Chandrashekar a/w Mr. Umesh Gupta i/b Ms. Sangeeta Yadav, Advocate/s   P.C. 1. The above Writ Petition is filed seeking a direction to quash and set aside the Seizure Memo dated 13th December 2023. Under this Seizure Memo, the used and second-hand Digital Multifunction Printing and Copying Machines of the Petitio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Judge was subjected to an Appeal before a Division Bench of the Calcutta High Court. A Division Bench of the Calcutta High Court by its order dated 14th May 2024 set aside the order passed by the learned single Judge and restored the Writ Petition to the file of the learned single Judge. Being aggrieved by the order of the Division Bench, the present Petitioner approached the Hon'ble Supreme Cour .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and conditions as imposed by the learned single Judge of the Calcutta High Court on 22nd March 2024. 4. The learned Advocate appearing on behalf of the Department opposed the aforesaid prayer and submitted that the goods which were the subject matter of the Writ Petition filed before the Calcutta High Court were Xerox Machines whereas in the present case, the goods imported are second hand Digita .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n view of the foregoing discussion, we pass the following order: a. Respondent No. 4, the Commissioner of Customs, shall intimate to the Petitioner, the additional customs duty payable on or before 29th January 2025. Once the additional customs duty is intimated to the Petitioner, the same shall be paid by the Petitioner within seven days from the date of receipt of the said intimation. b. In .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ken by the authority under the provisions of the Customs Act, 1962 read with the Foreign Trade Policy, 2023 and the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order. 7. Writ Petition is disposed of in the aforesaid terms. However, in the facts and circumstances of the case, there shall be no order as to costs. 8. This order will be digitally signed b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X