IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 28TH JUNE 2010 / 7TH ASHADHA 1932 WP(C).No. 2104 of 2010(K) ------------------------- PETITIONER(S): --------------- M/S.ATUL AUTOMATION PVT.LTD., REPRESENTED BY ITS DIRECTOR KETAN KAMDAR, 8, BENTINCK STREET, KOLKATA-700 001. BY ADV. SRI.P.A.AUGUSTIAN SRI.T.R.JAGADEESH SRI.T.S.BIJU RESPONDENT(S): --------------- 1. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI-110 001. 2. COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, WILLINGTON ISLAND, KOCHI-682 009. 3. THE DIRECTOR GENERAL OF FOREIGN TRADE, NEW DELHI-11. ADV. SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS FOR R1-2 SRI.T.P.M.IBRAHIM KHAN,ASST.S.G OF INDI FOR R1 & 3 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 2104 of 2010 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 28th day of June, 2010. J U D G M E N T The petitioner imported certain machines, which, according to the petitioner, is digital multifunction machines, which have been assessed as used photocopier. The petitioner had submitted 9 bill of entries in respect of the consignments. In respect of the consignments, differential duty, redemption fine and penalty have been imposed. The petitioner has already taken delivery of 7 consignments after paying the duty, fine and penalty. In respect of goods covered by bill of entries 260306 dated 28-12-2009 and 260310 dated 28-12-2009, the petitioner seeks interim orders of release of the goods without insisting on fine and penalty. The petitioner relies on Ext. P8 judgment of the Division Bench in support of the petitioner's claim. The petitioner submits that the petitioner has already filed appeals against the adjudication orders in respect of the same. The petitioner seeks release of the goods pending orders in the appeal. 2. I have heard the Senior Central Government Standing Counsel for Customs and Central Excise also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the respondents to release the goods to the petitioner pending disposal of the appeals on the following conditions: The petitioner shall pay the duty assessed on the goods. The petitioner shall furnish bank guarantee for 50% redemption fine and penalty imposed as per the impugned orders and shall furnish a bond for the remaining 50% to the satisfaction of the 2nd respondent. Sd/- S. Siri Jagan, Judge. Tds/ [True copy] P.S to Judge.