{"id":107425,"date":"2011-01-19T00:00:00","date_gmt":"2011-01-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-pearl-enterprises-vs-the-commissioner-of-customs-on-19-january-2011"},"modified":"2017-03-22T10:53:07","modified_gmt":"2017-03-22T05:23:07","slug":"ms-pearl-enterprises-vs-the-commissioner-of-customs-on-19-january-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-pearl-enterprises-vs-the-commissioner-of-customs-on-19-january-2011","title":{"rendered":"M\/S.Pearl Enterprises vs The Commissioner Of Customs &#8230; on 19 January, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Pearl Enterprises vs The Commissioner Of Customs &#8230; on 19 January, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\nDATE: 19-01-2011\n\nCORAM\n\nTHE HONOURABLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No.945 of 2011 and\nM.P.No.1 of 2011\n\nM\/s.Pearl Enterprises\nAC-18, Tagore Garden,\nNew Delhi 110 027,\nRep. By its Proprietor\nMr.Davinder Kharbanda\t\t\t\t\t\t.. Petitioner.\n\n\nVersus\n\n1.The Commissioner of Customs (Seaport-Exports),\nCustom House, No.60, Rajaji Salai,\nChennai-600 001.\n\n2.The Additional Commissioner of Customs, (Group-7B),\nCustom House, No.60, Rajaji Salai,\nChennai-600 001.\n\n3.The Director General of Foreign Trade \nand Ex-Officio,\nAdditional Secretary to Government of India,\nMinistry of Commerce and Industry,\nDepartment of Commerce, New Delhi.\t\t\t\t.. Respondents.\n\nPrayer: Petition filed seeking for a Writ of Mandamus, directing the first and the second respondents herein to permit the clearance of the 247 units of the secondhand Digital Multifunction Print &amp; Copying Machines imported  vide Bill of Entry No.733679, dated 29.12.2010, enhanced C&amp; F value of US $72,400\/- under free as Second Hand Capital goods in terms of Para 2.17 read with Definitions under 9.12 of Foreign Trade Policy 2009-2014, without imposing any restriction in the absence of specific restriction in Para 2.17 of Foreign Trade Policy and in Para 2.33 of Hand Book of Procedures 2009-2014 and any Notification by third respondent restricting the import of the said goods under Section 5 read with Section 3(2) of the Foreign Trade (Development and Regulation) Act, 1992.  \n\n\t\tFor Petitioner\t  : Mr.N.Viswanathan\n\n\t\tFor Respondents    : Mr.T.R.Senthilkumar (R1 and R2)\t\t\t\t\t\t    Mr.R.Achuthan (CGSC) (R3) \n\nO R D E R\n<\/pre>\n<p>\tHeard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents 1 and 2, as well as the learned counsel appearing for the 3rd respondent.\n<\/p>\n<p>\t2. The learned counsels appearing for both sides had submitted that the issue involved in this writ petition is covered by the judgment of this Court, dated 2.12.2010, in W.P.No.26964 of 2010, wherein, this Court, following the earlier order passed by the Division Bench of this Court, dated 21.10.2009, made in W.A.No.1508 of 2009 (THE COMMISSIONER OF CUSTOMS (IMPORTS), SEAPORT, CHENNAI AND ANOTHER Vs. M\/S.POLYCRAFT EXPORTS (P) LTD., AND ANOTHER), had directed the petitioner to deposit 25% of the enhanced value, apart from paying the applicable rate of duty on the enhanced value. On complying with the above said conditions, the respondents are directed to release the goods, with liberty to the respondents to proceed further, in accordance with law.\n<\/p>\n<p>\t3. Hence, following the order passed by this Court, on 2.12.2010, in W.P.No.26964 of 2010, the writ petition is disposed of, directing the petitioner to deposit 25% of the  enhanced value, apart from paying the applicable rate of duty on the enhanced value. On complying with the above said conditions, the respondents are directed to release the goods, with liberty to the respondents to proceed further, in accordance with law. No costs. Connected miscellaneous petition is closed.\n<\/p>\n<p>Index:Yes\/No \t19-01-2011<br \/>\nInternet:Yes\/No<br \/>\ncsh<\/p>\n<p>Note to Office:\n<\/p>\n<p>Issue copy of the order by 20-01-2011<\/p>\n<p>M.JAICHANDREN,J.\n<\/p>\n<p>csh<\/p>\n<p>To<\/p>\n<p>1.The Commissioner of Customs (Seaport-Exports),<br \/>\nCustom House, No.60, Rajaji Salai,<br \/>\nChennai-600 001.\n<\/p>\n<p>2.The Additional Commissioner of Customs, (Group-7B),<br \/>\nCustom House, No.60, Rajaji Salai,<br \/>\nChennai-600 001.\n<\/p>\n<p>3.The Director General of Foreign Trade<br \/>\nand Ex-Officio,<br \/>\nAdditional Secretary to Government of India,<br \/>\nMinistry of Commerce and Industry,<br \/>\nDepartment of Commerce, New Delhi.\n<\/p>\n<p>Writ Petition No.945 of 2011<\/p>\n<p>19-01-2011<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Pearl Enterprises vs The Commissioner Of Customs &#8230; on 19 January, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 19-01-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.945 of 2011 and M.P.No.1 of 2011 M\/s.Pearl Enterprises AC-18, Tagore Garden, New Delhi 110 027, Rep. By its Proprietor Mr.Davinder Kharbanda .. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-107425","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Pearl Enterprises vs The Commissioner Of Customs ... on 19 January, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-pearl-enterprises-vs-the-commissioner-of-customs-on-19-january-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Pearl Enterprises vs The Commissioner Of Customs ... on 19 January, 2011 - Free Judgements of Supreme Court &amp; 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