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2022 (9) TMI 1225 - AT - CustomsSeeking provisional release if seized goods - import of used Digital Multifunctional Printers / Devices (MFDs) (second hand goods) - to be classified under CTH 84433100 or not - non-compliance with the provisions of Domestic laws under the Bureau of Indian Standards (BIS) Act, 2016 read with the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order (CRO), 2012 - failure to obtain DGFT authorization as required for the import of second hand goods - misdeclaration of value of the imported used MFDs in violation of Section 14 of the Customs Act, 1962 - HELD THAT:- The ratio of tdecision of the Hon’ble Apex Court in the case of M/S DELHI PHOTOCOPIERS VERSUS THE COMMISSIONER OF CUSTOMS (GR. 5) CHENNAI II & ORS. [2021 (8) TMI 1244 - SUPREME COURT] has been followed in the case of THE COMMISSIONER OF CUSTOMS, CHENNAI VERSUS M/S. KUTTY IMPEX [2022 (9) TMI 1049 - CESTAT CHENNAI], wherein it was held that the First Appellate Authority was correct in allowing the appeal thereby ordering provisional release of the goods in question, and since there is no change in the facts, the same is required to be followed in the case on hand as well. The appeal of the Revenue is dismissed.
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