Home Case Index All Cases Customs Customs + AT Customs - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 408 - AT - CustomsIdentification and valuation of the goods imported - Imported the second hand photocopier machines machines without license - Chartered Engineer for identification and valuation - Goods were liable for confiscation under Foreign Trade Policy - An option to redeem the same on payment of redemption fine and penalty – Held that:- To hold that digital photocopier machine was covered by the restriction on imported second hand photocopiers is not correct in as much as the digital multifunctional machines imported in this case are not digital photocopier machines. The primary contention of the respondent is that no one function of the Multi-Functional Machines, even printing, can be seen as predominant. This has clearly been shown to be incorrect on facts, and in light of the submissions by the appellants, there has been no case made out for classification of the goods under the residuary Heading 84.79.89. In view of the foregoing, the impugned orders to the extent of confiscation and consequent penalties challenged in respect of ‘old & used digital multifunctional print and copier machines’ are incorrect - Decided in favor of assessee.
|