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2016 (11) TMI 929 - AT - Central ExciseWhether the goods imported are liable for confiscation as having been imported without license, in contravention of condition laid in Para 2.17 of the FTP? - Held that: - The restriction imposed is the case of MMFD is only from 05/06/2012 onwards as seen from para 2.17 of the FTP. The appellant had imported the goods prior to 05/06/2012. Further the classification description as well as the certificate of the Chartered Engineer shows that the imported goods are not per se photocopiers. Therefore the confiscation of the goods on the ground that they are restricted is without any legal or factual basis. Appeal allowed - decided in favor of appellant.
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