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2016 (7) TMI 542 - AT - CustomsConfiscation of goods - redemption fine and penalty - Import of second hand Cannon MFD (Digital Multifunctional devices) printers - contravention of condition laid in para 2.17 of the Foreign Trade Policy. - description of goods shown in Bill of Entry is not photocopiers but it is stated as multifunctional Digital machines, copier, scanner (printer). The department had taken the assistance of a Chartered Engineer for examination of the goods and assessment of its value - hereby the value declared by the appellants was rejected and order was passed enhancing the value basing upon the report/valuation of chartered Engineer. Held that:- in view the fact that the Chartered Engineer Certificate has certified that the goods imported are not e-waste, we hold that goods, in question, were not restricted for import and as such no import licence was required for their import - the confiscation of goods and consequent imposition of redemption fine and penalty is not sustainable. The impugned orders are modified to the extent of setting aside the confiscation of goods and imposition of redemption fine and penalty. - Decided in favor of appellant.
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