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2022 (9) TMI 1228 - AT - CustomsSeeking provisional release of confiscated goods - Confiscation - redemption fine - penalty - import of used Digital Multifunctional Printers / Devices (MFDs) - prohibited goods 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, as required under paragraph 2.31 of the FTP, 2015-20 - mis-declaration of value of the imported used MFDs in violation of Section 14 of the Customs Act, 1962. HELD THAT:- Reliance placed in the decision of the Hon’ble Apex Court in M/s. Delhi Photocopiers [2021 (8) TMI 1244 - SUPREME COURT], where it was held that The goods involved in these petitions, are allowed to be provisionally released on the same terms that have been indicated in all the other cases. In the light of the decision of the Hon’ble Apex Court in the case of M/s. Delhi Photocopiers and the fact that the First Appellate Authority has not brought on record any peculiar / distinguishing facts which were not available in respect of other assessees-appellants who are in appeal before the First Appellate Authority, the impugned order as to remand is not sustainable as the same suffers from inconsistency - the Revenue’s appeals are liable to be dismissed and the cross objections filed by the respondent are required to be allowed. Appeal dismissed - decided against Revenue.
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