TMI Blog2018 (6) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the FTP and therefore there is no infirmity in the impugned orders imposing redemption fine and penalties - decided against appellant. - C/21269/2014-SM, C/20606/2015-SM, C/21269/2014-SM, C/21901/2014-SM, C/22726/2014-SM, C/23254/2014-SM, C/23255/2014-SM, C/27604/2013-SN - - - Dated:- 23-3-2018 - Mr. S.S Garg, Judicial Member For the Appellant- Shri P.A. Augustian Adv Order Per : S.S Garg Revenue has moved early hearing applications in 11 cases on the ground that the issue involved in all the appeals is identical and similar appeals have already been disposed of by this Tribunal. Out of 11 appeals, two appeals C/25773/2013 and C/26958/2013 have already been disposed of by this Tribunal vide its Final order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 -do- ₹ 12 lakhs ₹ 6 Lakhs C/212692014 -do- ₹ 15 lakhs ₹ 5 Lakhs C/20598/2014 M/s. Shivam Internatioal ₹ 10 lakhs ₹ 3.5 Lakhs C/23254/2014 -do- ₹ 21 lakhs ₹ 9 Lakhs C/23255/2014 -do- ₹ 19 lakhs ₹ 8.5 Lakhs For the sake of convenience, the facts of the appeal No. C/27604/2013 are taken. 3. Briefly, the facts of the case are that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der import are used digital multifunctional print and copying machines and undisputedly, falls under second-hand capital goods category. He further submitted that Chapter 2.17 of the Current Foreign Trade Policy which came into effect from 5.6.2012 mentioned the conditions for import of second-hand capital goods and that used digital multifunctional machines fall in restricted category and as per the Policy, they are freely importable. He further submitted that the Hon'ble High Court of Madurai in Writ Petition No. 12268 - 12270 of 2012 dated 17.9.2012 have allowed the free import of second-hand capital goods. He further submitted that the decision of the High Court of Madurai has been upheld by the Division Bench of the Madras High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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