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2016 (7) TMI 542 - CESTAT HYDERABAD

2016 (7) TMI 542 - CESTAT HYDERABAD - TMI - Confiscation of goods - redemption fine and penalty - Import of second hand Cannon MFD (Digital Multifunctional devices) printers - contravention of condition laid in para 2.17 of the Foreign Trade Policy. - description of goods shown in Bill of Entry is not photocopiers but it is stated as multifunctional Digital machines, copier, scanner (printer). The department had taken the assistance of a Chartered Engineer for examination of the goods and assess .....

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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 the appellants Shri Venkatesan and Shri Prasad, Authorised representatives for the respondent ORDER [Order p .....

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-2011 for clearance of 242 nos. of used Cannon make multifunctional copier cum printers. M/s Katka Digital Printers (Appeal No.C/1341/2011) filed Bill of Entry No.2529320 dated 04-01-2011 for clearance of used cannon MFD copiers. Similarly Sri Sai Graphics filed Bill of Entry No.4247842 dated 02-08-2011 for clearance of 113 nos. of second hand Cannon MFD(Digital Multifunctional devices) 3. The goods being second hand and the department not convinced by the declared value, the same were appraised .....

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ed 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 .....

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s will only be allowed against a licence. The said condition underwent an amendment wef from 05-06-2012 which reads as under. Import policy Conditions, if any 1. Second Hand Capital Goods Group (a) Restricted category (i) Personal computers / laptops (ii) Photocopier machines / Digital multifunction print & copying machines. (iii) Air conditioners (iv) Diesel generating sets Restricted Allowed to be imported only as per provisions of FTP, ITC(HS), HBP v1, Public Notice or an Authorisation is .....

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tment that the goods imported are second hand multifunction copier machines 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. F .....

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not mere/standalone photocopiers. They are multifunctional digital photocopying machines. Some models also function as printer, scanner, Xerox etc. with memory function in them. He drew attention to the classification of goods shown in the Bills of entry and contended that the goods imported by appellant are classified under CTH 84433100 while the classification of photocopiers is CTH 84433930. He relied upon the following judgments and pleaded that the confiscation is unjustified. i) Shivam In .....

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tal machines, copier, scanner (printer). The department had taken the assistance of a Chartered Engineer for examination of the goods and assessment of its value. Thereby the value declared by the appellants was rejected and order was passed enhancing the value basing upon the report/valuation of chartered Engineer. 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 .....

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ines as mentioned in para 2.17 of FTP. 9. The said issue has been considered and settled in the judgments placed before me by the learned counsel for appellants. In CCE Delhi Vs Best Mega International (Supra) the coordinate bench of the Tribunal observed as under: 6. The goods imported are old and used Digital Multifunction Printing and Copying Machines covered by sub-heading 8443 31 00. In terms of the Chartered Engineer Certificate, the remnant life of the machines is more than 5 years and th .....

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e is as to whether during period prior to 5-6-2012, which is the period of dispute in this case, old and used Digital Multifunction Printing and Copying Machines could be imported without licence or not. 6.1. We find that from the Minutes of the Technical Review Committee of Ministry of Environment and Forests held on 16-11-2011 which have been obtained by the respondent from the Ministry under Right to Information Act, it is clear that Government itself treated "Digital Multifunction Print .....

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