Home Case Index All Cases Customs Customs + AT Customs - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 543 - AT - CustomsConfiscation of goods - Penalty u/s 112 - Import of 21 used photocopiers of various models - Restricted items for import under para 2.17 of the FTP 2004-09 - Whether Photocopiers were freely importable or required a licence – SCN issued alleging that Used Photocopying Machines were restricted items for import under para 2.17 of the FTP 2004-09 r.w. circular No. 20/05 – Held that:- DGFT has no authority to issue clarification that the import of photocopiers is restricted and such action could be taken only by the Central Government by issuing a Notification and this was done on 19-10-2005. Therefore in 2004, when the photocopiers were imported by the appellant, the same cannot be considered as restricted being capital goods. Therefore, photocopiers imported by the appellant have to be held as freely importable at the relevant time of import and the decision of the lower authorities in this regard cannot be sustained - Following decision of Atul Commodities Pvt. Ltd. v. Commissioner of Customs, Cochin [2009 (2) TMI 18 - SUPREME COURT] - Decided in favour of assessee.
|