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M/s. Sri Balaji Enterprises Versus CC, Hyderabad-II

2016 (11) TMI 929 - CESTAT HYDERABAD

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? - Held that: - The restriction imposed is the case of MMFD is only from 05/06/2012 onwards as .....

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the confiscation of the goods on the ground that they are restricted is without any legal or factual basis. - Appeal allowed - decided in favor of appellant. - Appeal No.E/1072/2010 - FINAL ORDER No.A/30893/2016 - Dated:- 23-9-2016 - Ms. Sulekha .....

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r 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 .....

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stes (Management, Handling and Transboundary Movement) Rules, 2008 and also they were restricted for import under para 2.17 of the FTP. According to appellant, the goods which are photocopiers falling under CTH 84433930 which attract nil rate of duty .....

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ound that the restriction of import for MFD is w.e.f. 05/06/2012 only. The Hon'ble Madras 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 ap .....

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Xeroxing. The said petition was kept in abeyance to be considered along with the final hearing of the appeal. As the ground sought to be added is not entirely new and is fully based upon the facts and evidences already on record, I am of the view tha .....

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ction copiers. The department has proceeded to confiscate the items considering them to be mere photocopiers which fall under CTH 84433930. 5. The restriction imposed is the case of MMFD is only from 05/06/2012 onwards as seen from para 2.17 of the F .....

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