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2020 (10) TMI 184 - HC - CustomsVacation of Interim Order - levy of redemption fine and penalty - import of consignments of multifunctional printers/devices (MFD) - whether, the Tribunal exercised its discretion in accordance with law, in light of the violations complained by the Department? - HELD THAT:- We have already referred to the contentions of the learned counsel for appellant – Department in detail. He drew our attention to two principal violations in the matter of import of the goods in question. The first being no compulsory registration under the Government Order dated 07/09/2012 and having regard to Sl.Nos.7 and 8 of the Schedule thereto, made under the provisions of BIS Act, 1986. In that regard, learned counsel for appellant also drew our attention to Notification of the Ministry of Communications and Information, Technical Department of Information Technology dated 07/11/2014, issued under the BIS Act, with reference to Sl.No.26, which deals with copying machines/duplicators. The original schedule refers to only printers, plotters and scanners. On a combined reading of the same, we find that the goods in question namely, MFDs do not fall in either of these two Schedules i.e., Schedule as per Notification dated 07/11/2014 or in the Schedule as originally appended to the Order dated 07/09/2012. In the circumstances, on the facts of this case, we hold that it was unnecessary for the respondents herein to register under the provisions of the Electronics and Information Technology Goods [Requirements for Compulsory Registration] Order, 2012. Non-compliance with Rule 13(2)(a), (b) and (c) of the H&OW Rules, 2016 - HELD THAT:- There is force in the contentions of learned counsel for respondents, inasmuch as under the Order for compulsory registration of 2012, MFDs do not find a place and secondly, under the H&OW Rules, submission of Form No.6 under Sl.No.4(j) of the Schedule VIII of H&OW Rules, 2016 does not arise - Admittedly, Form No.7 deals with an application form for one time authorization of traders for Part-D of Schedule III, which deals with “other wastes”, under H&OW Rules - Admittedly, the MFDs in question are category of “other wastes”. Noticing the fact that there was seizure of the goods in question and after the order of the Original Authority, the goods were held liable for confiscation and being aggrieved that respondents herein had challenged the order of the Authorities before the Tribunal. In the instant case, the Tribunal has applied the dictum of the Hon’ble Supreme Court in COMMISSIONER OF CUSTOMS VERSUS M/S. ATUL AUTOMATIONS PVT. LTD., AND PARAG DOMESTIC APPLIANCES [2019 (1) TMI 1324 - SUPREME COURT] and has held that there was a substantial compliance in all respects and there was only a procedural aberration and hence, it granted relief in those cases which has been followed by the Tribunal in the instant cases also. While doing so, the Tribunal has also noticed Section 11(8) and (9) of the Foreign Trade Act, 1992 read with Rule 17(2) of the Foreign Trade (Regulation) Rules, 1993 also under Section 3(3) of the Foreign Trade Act. Hence, we find that the dictum of the Hon’ble Supreme Court in Atul Automations would squarely apply in the instant cases also, which has been followed by the Tribunal. Therefore, the substantial questions of law raised by the Department in these cases with regard to the applicability of the judgment of the Apex Court in Atul Automations, would not arise. Appeal dismissed.
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