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2018 (4) TMI 1668 - HC - CustomsRelease of detained goods - applicability of ‘Electronics and IT Goods (Requirement for Compulsory Registration) Order (CRO), 2012’ - grievance of the petitioner firm is that the Customs authorities are refusing to release these two later consignments despite completion of required formalities - Held that:- There is no explanation forthcoming as to the contradiction between the Foreign Trade Policy 2015-20 which came into effect from 01.04.2015 and the notification dated 17.01.2017. It is however an admitted fact that the petitioner firm suffered the Order-in-Original dated 05.07.2017 passed by the Joint Commissioner of Customs, Kolkata, confiscating its first consignment under Sections 111(d) and 111(m) of the Customs Act, 1962 but permitting it the option of redeeming the said goods on payment of fine of ₹ 3,30,000/- under Section 125 thereof and penalty of ₹ 1,45,000/- under Section 112(a) thereof. The petitioner firm admits that it paid the aforestated fine and penalty in Para 3 of the writ affidavit. This order therefore attained finality. That being so, there is no reason as to why the later consignments of the petitioner firm, which have been withheld, should not be treated alike. Applicability of the ‘Electronics and IT Goods (Requirement for Compulsory Registration) Order (CRO), 2012’ - Held that:- The communication dated 06.12.2016 makes it clear that only repaired/refurbished/second hand items, if notified, would require registration. The learned Assistant Solicitor General could not produce before us any notification issued thereunder relating to the MFD (Multi Function Devices) printers and photocopiers, whereby such registration would be a condition precedent prior to their import. In the absence of such a notification, it is not open to the Customs Authorities to blindly apply the directive of the Department of Electronics and Information Technology, Ministry of Communications and Information Technology, under the letter dated 06.12.2016, to the petitioner firm’s goods. Petition allowed.
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