{"id":174107,"date":"2011-04-29T00:00:00","date_gmt":"2011-04-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-marks-sales-corporation-vs-the-commissioner-of-customs-on-29-april-2011"},"modified":"2014-11-03T18:09:16","modified_gmt":"2014-11-03T12:39:16","slug":"ms-marks-sales-corporation-vs-the-commissioner-of-customs-on-29-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-marks-sales-corporation-vs-the-commissioner-of-customs-on-29-april-2011","title":{"rendered":"M\/S.Marks Sales Corporation vs The Commissioner Of Customs on 29 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Marks Sales Corporation vs The Commissioner Of Customs on 29 April, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\nDATE: 29-04-2011\n\nCORAM\n\nTHE HONOURABLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No.11974 of 2011 and\nM.P.No.1 of 2011\n\n\nM\/s.Marks Sales Corporation,\nRep. By its Proprietor Mr.Nitin Jamnadas Parekh,\nNo.107\/A, Sai Mandir,\nS.V.Road, Dahisar (E)\nMumbai  400 065.\t\t\t\t\t\t\t.. Petitioner.\n\n\n          Vs\n\n1. The Commissioner of Customs \nSea Port (Imports), Custom House,\nNo.60, Rajaji Salai,\nChennai-600 001.\n\n2. The Additional Commissioner of Customs \nSea Port (Imports) Custom House, \nNo.60, Rajaji Salai, Chennai-600 001.\n\n3. Director General of Foreign Trade and\nEx-officio Additional Secretary\nto the Government of India,\nMinistry of Commerce and Industry,\nDepartment of Commerce,\nNew Delhi.\t\t\t\t\t\t\t\t\t.. Respondents. \n\n\nPrayer: This petition has been filed seeking for a writ of Mandamus directing the respondents 1 and 2 herein to permit the clearance of the 94 units of the secondhand Digital Multifunction Print and Copying Machines forming the subject matter, vide Bill of Entry No.3288041, dated 22.4.2011, enhanced CIF Value of Rs.19,92,662\/- under free as Second hand capital goods in terms of para 2.17 read with definition under para 9.12 of the Foreign Trade Policy of 2009-14 without imposing any restriction in the absence of any specific restriction in para 2.17 of the policy and para 2.33 of the Handbook procedures 2009-14 or any  notification issued by the 3rd respondent restricting the import of the said goods U\/s.5 read with Sec.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.Senthil Kumar (R1 &amp; R2)\n\t\t\t\t\t     Mrs.Sudharshana Sundar (R3)\n\nO R D E R\n<\/pre>\n<p>\tHeard the learned counsels appearing for the petitioner, as well as the respondents.\n<\/p>\n<p>\t2. The learned counsels appearing on behalf of the respondents had submitted that investigations are being carried on, in respect of the import of the Second Hand Digital Multifunction Print and Copying Machines. Thereafter, adjudication proceedings would be held to find out if any irregularities had been committed in the import of such goods. While so, this Court may be pleased to release the goods, if it deems it fit to do so, on the petitioner depositing 40% of the enhanced value, apart from paying the applicable rate of duty on the enhanced value. They had also submitted that the adjudication proceedings could be completed by the respondents, within a period of 15 days from the time of its commencement.\n<\/p>\n<p>\t3. In view of the several orders passed by this Court, directing the respondents to release the goods in question, on certain conditions, and as  the submissions made by the learned counsels appearing on behalf of the respondents have not shown any new grounds, for the modification of the earlier orders passed, in similar matters, this Court finds it fit to direct the respondents to release the goods in question, with similar conditions.\n<\/p>\n<p>\t4. It is also seen that the conditions imposed by this Court, in its earlier orders, had been confirmed by a Division Bench, in its order, 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). Thereafter, orders have been passed in several writ petitions, including the order, dated 2.12.2010, in W.P.Nos.26964 and 27146 of 2010, directing the release of the detained goods, without any modification of the conditions impugned in the earlier orders.\n<\/p>\n<p>\t5. In such circumstances, this 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, in question, forthwith, with liberty to the respondents to proceed further,  with the adjudication proceedings, in accordance with law. The petitioner shall co-operate, fully, in the adjudication proceedings to be conducted by the respondents. No costs. Connected M.P.No.1 of 2011 is closed.\n<\/p>\n<p>Index   :Yes\/No \t\t29-04-2011<br \/>\nInternet:Yes\/No<\/p>\n<p>Note: Issue order copy on 29-04-2011<\/p>\n<p>csh<\/p>\n<p>To:\n<\/p>\n<p>1. The Commissioner of Customs<br \/>\nSea Port (Imports), Custom House,<br \/>\nNo.60, Rajaji Salai,<br \/>\nChennai-600 001.\n<\/p>\n<p>2. The Additional Commissioner of Customs<br \/>\nSea Port (Imports) Custom House,<br \/>\nNo.60, Rajaji Salai, Chennai-600 001.\n<\/p>\n<p>3. Director General of Foreign Trade and<br \/>\nEx-officio Additional Secretary<br \/>\nto the Government of India,<br \/>\nMinistry of Commerce and Industry,<br \/>\nDepartment of Commerce,<br \/>\nNew Delhi.\n<\/p>\n<p>Issue order copy on 29-04-2011<\/p>\n<p>M.JAICHANDREN,J.\n<\/p>\n<p>csh<\/p>\n<p>Writ Petition No.11974 of 2011<\/p>\n<p>29-04-2011<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Marks Sales Corporation vs The Commissioner Of Customs on 29 April, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 29-04-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.11974 of 2011 and M.P.No.1 of 2011 M\/s.Marks Sales Corporation, Rep. By its Proprietor Mr.Nitin Jamnadas Parekh, No.107\/A, Sai Mandir, S.V.Road, Dahisar (E) [&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-174107","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.Marks Sales Corporation vs The Commissioner Of Customs on 29 April, 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-marks-sales-corporation-vs-the-commissioner-of-customs-on-29-april-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Marks Sales Corporation vs The Commissioner Of Customs on 29 April, 2011 - Free Judgements of Supreme Court &amp; 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