TMI Blog2015 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... 013. Whereas, the impugned import was made on 05.08.2009. In view of the Hon'ble High Court Order [2013 (4) TMI 655 - MADRAS HIGH COURT], the impugned order reducing the redemption fine and penalty is set aside and the matter is remanded to the lower appellate authority - Decided in favour of Revenue. - Appeal No. C/561/2009 - - - Dated:- 22-1-2015 - R Periasami, Member (T),J. For the Appellant : Mr M Rammohan Rao, DC (AR) For the Respondent : Mr N Viswanathan, Adv. ORDER Per: R Periasami: Revenue filed appeal against the Order-in-Appeal dated 15.09.2009. 2. The brief facts of the case are that the respondents have imported Digital Multifunction Printing and Photocopying Machines' vide Bill of Entry No. 279 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on a batch of appeals, on an identical issue, in the case of CC Vs. M/s. City Office Equipment Others - 2014 (302) E.L.T. 212 (Mad.), dismissed the Revenue appeal and upheld the order of the Ld. Single judge and held that the amended policy at para 2.17 was only prospective w.e.f. 28.02.2013. He further submits that in view of the above judgment of the Hon'ble High Court, the goods are not restricted item and they are not liable for redemption fine and penalty and requests to remand the matter to the lower authority. 4. I have carefully considered the submissions of both sides and perused the records. The short issue involved in the Revenue appeal relates to the imposition of redemption fine and penalty on the respondents. On per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Director General Foreign Trade who has affected this notification, we fail to gather any such indication to read it so, particularly in the context of the posers conferred under Section 5 of the Foreign Trade (Development and Regulation) Act on the Government to make amendment to the policy. A comparative study of Notification No. 35 (RE02012)/2009-2014 dated 28.02.2013 amending para 2.17 of the Foreign Trade Policy and the provision that existed prior to 28.02.2013, show that the amended notification made the import policy regime as subject to an authorization for import as against the original requirements viz., allowed to be imported only as per provisions of FTP, ITC (HS), HBPv1, Public Notice or an Authorization issued for import o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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