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2018 (1) TMI 177 - AT - CustomsRedemption fine - penalty - import of old and used digital multifunctional printer - Held that: - amendment made in the FTP on 28.2.2013 has mandated that these impugned items can only be imported after obtaining a license and in the present cases, the appellant had not obtained the license for importing the impugned goods - the Bill of Entry was filed on 15.11.2012 and 12.2.2013 which is prior to the amendment of FTP dated 28.2.2013. The import is after the amendment and therefore, the import is in violation of the Policy and therefore, there is no infirmity in the impugned order imposing redemption fine and penalty. Appeal dismissed.
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