2017 (8) TMI 459

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..... al Shipping Service, Cochin for the clearance of 211 Nos. of used digital multifunctional print and copiers machines. The declared value of the goods was Rs. 23,97,469/- (Rupees Twenty Three Lakhs Ninety Seven Thousand Four Hundred and Sixty Nine only). All relevant documents were submitted by the importer along with the Bill of Entry. The Invoice did not contain the complete details like the country of origin etc. leading to doubts being cast on the veracity of the second hand goods as mandated by Para 2.17 of the Foreign Trade Policy. On examination, it was found that the declared value in this case was exceptionally low and required re-assessment. The services of a Chartered Engineer were used by the Department to arrive at a reasonable .....

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..... ineer who fix the value at Rs. 32,02,763/- (Rupees Thirty Two Lakhs Two Thousand Seven Hundred and Sixty Three only) against declared value of Rs. 23,97,469/- (Rupees Twenty Three Lakhs Ninety Seven Thousand Four Hundred and Sixty Nine only). She further submitted that both the authorities below have proceeded on wrong presumptions that these are secondhand photo copiers which are restricted for import as per para 2.17 of the Foreign Trade Policy. She further submitted that the appellant had clearly explained that the items imported by them were digital multifunctional printer and copier machines and not photocopier. She also submitted that prior to December 2006 there was no specific heading for the digital multifunctional machine and phot .....

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..... lant cited supra, I find that the restrictions were imposed from June 2012 whereas the appellants imported the multifunctional copying machines prior to June 2012 when the said item was not made restricted. Further I also find that the appellant's case is covered by the decision of the Madras High Court in the case of Sai Graphic Systems which is squarely applicable in the facts and circumstances wherein the Hon'ble High Court of Madras in para 7 has observed as under: "7. Thus, in the light of the principle enunciated by the Supreme court in the above judgment and the relevant provisions of law, this Court makes it clear that Notification No.1 (Re-2012)/2009-2014, New Delhi dated the 5th June, 2012 will come into force with effect .....

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