TMI Blog2016 (7) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of chartered Engineer. Held that:- in view the fact that the Chartered Engineer Certificate has certified that the goods imported are not e-waste, we hold that goods, in question, were not restricted for import and as such no import licence was required for their import - the confiscation of goods and consequent imposition of redemption fine and penalty is not sustainable. The impugned orders are modified to the extent of setting aside the confiscation of goods and imposition of redemption fine and penalty. - Decided in favor of appellant. - Appeal No.C/2853/2012; C/2854/2012; C/1341/2011 - Final Order No A/30035-30037/2016 - Dated:- 20-1-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri Y. Sreenivasa Reddy, Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also attract imposition of penalty under Section 112( a) of the Customs Act, 1962. After adjudication, Order-in-Original was passed confiscating the goods with an option to redeem them on payment of redemption fine and also imposed penalty. Aggrieved by the said order, the appellants preferred appeal before the Commissioner (Appeals) who upheld the confiscation and imposition of penalty. The appellants have preferred the present appeals challenging the confiscation and imposition of penalty. 4. Before entering into the discussion, it would be worthwhile to notice the condition envisaged in para 2.17 of the FTP during the relevant period which is as under: Second Hand Goods 2.17 All second hand goods, except second hand capital g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are nothing but photocopiers with additional devices/functions. Therefore, used photocopiers being restricted, the import of impugned goods without license is contravention of condition 2.17 of FTP read with Section 13 11 of Foreign (Development Regulation) Act, 1992. The learned AR Sri Venkatesan submitted that the goods though described as multifunctional copier cum printers are per se photocopiers. Further, that after amendment, used digital multifunctional print and copying machines are also restricted. The import of such goods without a license tantamount to violation of the condition laid in para 2.17 of FTP. That therefore the lower authorities have rightly confiscated the goods and imposed penalty. 7. The learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is not stated anywhere by the expert/chartered engineer that the goods are mere photocopiers classifiable under CTH 84433930 or that the description or classification shown in the Bills of Entry are wrong. The Chartered Engineer has not reported that the goods do not conform to the description given in Bill of Entry. The department has assumed after enhancement of value that the goods are merely photocopiers and are restricted goods. Further the argument of the AR that MFD copiers are also included in restricted category is not acceptable as the amendment is after the import of goods. I find from records placed and evidence adduced that the goods are not photocopier machines as mentioned in para 2.17 of FTP. 9. The said issue has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reason only, felt the need to mention the old and used Digital Multifunction Printing and Photocopying Machines in para 2.17 of the Foreign Trade Policy, as items restricted for import and accordingly w.e.f. 5-6-2012 para 2.17 of the Foreign Trade Policy was amended by adding old and used Digital Multifunction Printing and Photocopying Machines, in this para as the item restricted for import. It is, therefore, clear that during the period prior to 5-6-2012, the old and used Digital Multifunction Printing and Photocopying Machines could be imported without any licence. We find that same view has been taken by Co-ordinate Bench of the Tribunal in case of Shivam International (supra) and also by the Hon'ble Madras High Court in cases of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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