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Best Xerox Versus Commissioner of Customs, Cochin

Import of restricted item - old and used digital multifunctional print and copier machines - misdeclaration of value - Held 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 - the appellant's case is covered by the decision of the Madras High Court in the case of Sai Graphic Systems [2013 (5)650 - MADRAS HIGH COURT], which is squarely applicable in the facts and c .....

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er: SS GARG The present appeal is directed against the impugned order dated 07.11.2013 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has dismissed the appeal of the appellant and upheld the Order-in-Original. Briefly the facts of the present case are that the appellant M/s. Best Xerox had filed a Bill of Entry No.260547/31.12.2009 through their Customs House agent M/s. Global Shipping Service, Cochin for the clearance of 211 Nos. of used digital multifunctional print an .....

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e 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 assessable value. This valuation of the Department was accepted by the importer. Since there was no license produced for the import of secondhand goods, the goods of total valued of ₹ 32,02,763/- (Rupees Thirty Two Lakhs Two Thousand Seven Hundred and Sixty Three only) were confiscated after adjudication vide Order-in-Original No.29/201 .....

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appellant submitted that the appellant imported 211 Nos. of old and used digital multifunctional print and copier machines and on arrival of the goods at Cochin Port, the appellant filed a Bill of Entry No.260547 dated 31.12.2009 in the Custom House but the Department seized the goods alleging that the goods were photocopier and hence restricted for import in terms of para 2.17 of the Foreign Trade Policy and require a license. The examination of the goods were also carried out by the respondent .....

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mptions 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 photocopiers were covered by Chapter Heading 9009 and it was only after December .....

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multifunctional printer does not require any license prior to June 2012. She further submitted that in the present case the imports were affected in 2009 whereas the restriction came in June 2012 and therefore the appellants are not required to get a license and the import was allowed at the time when it was affected. In support of her submissions, she relied upon the following decisions: a) 2012 (286) E.L.T. 545 (Tri. -Bang.) Shivam International Vs. Commissioner of Customs, Cochin b) 2013 (293 .....

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012 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 judgm .....

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