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M/s. Ruchi International M/s. Sri Vinayaka Enterprises Versus Commissioner of Customs Tuticorin

Redemption fine - penalty - old and used digital multifunction printing and copying machines with standard accessories - restricted item or not? - Held that: - The goods during the time were not restricted as per provisions of para 2.17 of the Foreign Trade Policy being not per se photocopiers but multifunctional digital printing photocopiers. The restriction in regard to multifunctional digital copiers came into existence in the year 2012 only. However, since the value has been enhanced and the .....

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Shri A.K. Jayaraj, Advocate for the Appellants Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Bench The issues involved in both the appeals being similar were heard together and are disposed of by this common order. 2. The appellants had imported old and used digital multifunction printing and copying machines with standard accessories. After inspection, the value declared was enhanced and the department also entertained a view that the said goods are liable for confiscation bei .....

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he learned counsel Shri A.K. Jayaraj appearing for the appellants submitted that the appellants are not contesting the enhancement of value and the contest is confined only to the imposition of redemption fine and penalties imposed. He submitted that the goods have been confiscated on the pretext that these are restricted goods in terms of Foreign Trade Policy. That though these are second-hand goods, during the relevant period of import (2007), the import of multi-function printing and copying .....

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