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2019 (12) TMI 736 - AT - CustomsConfiscation - imposition of redemption fine as well as penalty - Valuation of imported goods - Multi Functional Digital copiers (MFD) - enhancement of value - whether the consignment MFD copiers imported prior to 05.06.2012 when the restriction was imposed upon them are liable to confiscation under section 111(d) for violation of Foreign Trade Policy? - HELD THAT:- Prior to this date, restrictions were imposed only on photocopiers and not on Multi Functional Digital Copiers explicitly. This issue is no longer res-integra and the three Member Bench in the case of COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS ASIAN COPIERS [2015 (2) TMI 1221 - CESTAT NEW DELHI] has, by a majority decision, decided that import of Multi Functional Digital Copiers prior to 05.06.2012 was not restricted. While deciding this matter, they have also considered the judgment of the Tribunal Chennai in the case of M/S UNITECH ENTERPRISES VERSUS COMMISSIONER OF CUSTOMS, CHENNAI [2012 (8) TMI 215 - CESTAT, CHENNAI], relied upon by the Ld. DR - Respectfully following the ratio of this decision, it is held that the import of the impugned goods is not restricted and their confiscation under section 111(d) is not sustainable and needs to be set aside. A plain reading of the Order-in-Original shows that confiscation was held under section 111(d) of the Customs Act, 1962 which pertains to import in violation of the restrictions and prohibitions and not under section 111(m) which deals with confiscation for under valuation, etc. - thus, the confiscation under section 111(d) of the Customs Act 1962 needs to be set aside - Consequently, the redemption fine imposed under section 125 on the appellant also needs to be set aside - The penalty imposed under section 112(a) of the Customs Act, 1962 is consequent to the goods being held liable for confiscation under section 111. As the goods are not liable for confiscation under section 111(d), the penalty imposed under section 112(a) also needs to be set aside. Appeal allowed - decided in favor of appellant.
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