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2020 ] COURT-ROOM HIGHLIGHTS A57

“S.L.P. (C) Diary Nos. 4012/2020, Diary Nos. 4877/2020, Diary Nos.
4878/2020, Diary Nos. 4880/2020, Diary Nos. 4883/2020, Diary Nos.
4884/2020, Diary Nos. 4887/2020, Diary Nos. 4894/2020
Delay condoned
Having heard Learned Counsel appearing for the petitioner, we see
no reason to interfere with the impugned interim order passed by the High
Court, more particularly taking note that certain special leave petitions as-
sailing the same impugned order have already been dismissed by this
Court on 17-2-2020. Accordingly, the instant special leave petitions are dis-
missed.
However, the question of law raised is left open to be considered in an
appropriate case.
As a sequel to the above, pending interlocutory applications, if any,
stand disposed of.
S.L.P. (C) No. 17307/2019, Diary No. 3417/2020, Diary No. 3424/2020,
Diary No. 3437/2020 and Diary No. 3451/2020
List these matters after four weeks.
In the meantime, Learned Counsel for the parties are at liberty to
bring on record the additional documents, as prayed.”
The Madras High Court in its impugned interim order had held that
pending final decision on outcome of Writ Petition challenging validity of re-
strictions placed in para 2.31 of Foreign Trade Policy, 2015-20 on import of se-
cond-hand photocopier machines and rejection of petitioner’s application seek-
ing such authorization, goods imported by petitioners and lying in Customs Port
be released provisionally on payment of duty. The High Court directed that Cus-
toms duty has to be paid in Cash on enhanced value as determined by Chartered
Engineer and that demurrage be waived. The High Court followed its earlier in-
terim orders issued in bunch of Writ Petitions Nos. 15621 to 15623 of 2018 on
same matter.
REPRESENTED BY : Mr. Arijit Prasad & Mr. Vikram Choudhary, Senior
Advocates, Mr. B. Krishna Prasasd, Mr. B.K. Prasad,
Mr. Gautam Awasthi, AORs, Ms. Nisha Bagchi,
Mr. Prashant Singh, Mr. B.K. Satija, Ms. Shradha
Deshmukh, Mr. Narender Kumar Verma and
Mr. Harshit Sethi, Advocates, Mr. Atmaram N.S.
Nadkarni, ASG, Ms. Aakanksha Kaul, Mr. Harish
Pandey, Mr. Saurabh Mishra, Advocates, for Gurmeet
Singh Makker, AOR, for the appearing parties.

Valuation (Customs) — Royalty charge and franchisee fees
paid to the foreign supplier whether includible in as-
sessable value of the imported goods?
The Supreme Court Bench comprising Hon’ble Mr. Justice A.M.
Khanwilkar, Hon’ble Mr. Justice Dinesh Maheshwari and Hon’ble Mr. Justice
Sanjiv Khanna on 5-6-2020 after condoning the delay admitted the Civil Appeal
Diary No. 6538 of 2020 filed by Commissioner of Customs and Excise, Patpar-

EXCISE LAW TIMES  15th July 2020  51