2016 (11) TMI 929

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..... r per: Sulekha Beevi, C.S.] The issue involved in the appeal is whether the goods imported are liable for confiscation as having been imported without license, in contravention of condition laid in Para 2.17 of the FTP. 2. The appellant imported Multi Function Digital Photocopying machines which also function as printer, scanner, Xerox etc. with memory function within them and filed Bill of Entr .....

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..... High Court in the case of Sai Graphic Systems Vs. CC, Chennai [2013(289) ELT 423 (Mad.)] has taken similar view. 3. The appellant had filed miscellaneous application No-644/2012 praying to receive additional grounds in the appeal. The appellant thus prayed to include the contention that they had imposed used MFD copiers which had functions as printers, scanners, fax etc. with memory function apar .....

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..... prior to 05/06/2012. Further the classification description as well as the certificate of the Chartered Engineer shows that the imported goods are not per se photocopiers. Therefore the confiscation of the goods on the ground that they are restricted is without any legal or factual basis. 6. The said issue was considered by the Tribunal in the case of Sri Sai Graphics and others Vs. CC, Hyderabad .....

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