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2018 (8) TMI 1527 - AT - CustomsImport of used Digital Multifunction Printing Machine (MFD) - restricted item or not? - Confiscation - redemption fine - penalty - compliance under the Electronic & IT Goods (Requirement for Compulsory Registration) Order, 2012 - non-registration under BIS - Held that:- The Ministry of Communications and Information Technology, Department of Electronics and Information Technology vide two communications dt.06.12.2016 &10.03.2017 had informed the CBEC that import of second hand Multi Function Printers are neither registered with BIS nor having permission from the Ministry for their import. Such imports would be a violation of the said 2012 order - However, a perusal of the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2012 at page 32 onwards of the paper book, brings out that although printers, plotters find a place at Sl.No.7 & 8 respectively of the Schedule to the Notification, there is no reference to Multifunction Devices - the finding of the lower appellate authority that the impugned goods suffers from non-registration under BIS is flawed and is set aside. Clearance of goods for Home Consumption - Held that:- The goods have been imported vide Bill of Entry dt. 03.01.2017. For the imports made till 30.04.2017 no EPR authorization is necessitated - refusal to allow home consumption for this impugned goods on this score cannot sustain - It remains undisputed that the impugned goods are restricted for import as per 2.31 of FTP 2015-2020 and hence will become liable for confiscation under Section 111 (d) of the Customs Act, 1962. Nonetheless, as there is no absolute prohibition on import of these goods and but only a restriction brought about by para 2.31 of the FTP, there is no reason why appellants should not be given an option to redeem the goods for home consumption as per provisions of Section 125 ibid. Goods allowed to be redeemed on payment of redemption fine - Only for the limited purpose of determining the appropriate quantum of such redemption fine, the matter is being remanded to the adjudicating authority - appeal allowed in part by way of remand.
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