2024 (3) TMI 1244

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..... None for the Respondent ORDER The Revenue is in appeal against the impugned order wherein it has been held that the import of Digital Multifunction Printers are restricted items and license is required for imports made from 19.10.2012 to 22.01.2013. 2. The facts of the case are that the appellant imported old and used Digital Multifunction Printers and filed bills of entry dated 19.10.2012, .....

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..... s restricted item in terms of Para 2.17 of Foreign Trade Policy, 2009 - 2014 and Para 2.33 & 2.33A of HBP and could be imported against valid license. Therefore, the goods in question are restricted items and import of the same was disallowed and it was held that being restricted items and has not been produced any license, the goods are liable to hold confiscation. Consequently, redemption fine a .....

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..... the case of Bhawani Enterprises (supra), wherein this Tribunal has observed as under : "4. We find that the issue has already been settled by this Tribunal in the case of Bhawani Enterprises reported in 2017 (353) ELT 234 (Tri.-Kolkata), wherein the Tribunal has held as under : "3. After hearing the ld. Counsel for the Department and on perusal of the case record, we find, that on the licens .....

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..... s certificate which was accepted by both the parties. We agree with Commissioner (Appeal)'s findings that (i) mere enhancement of value on the basis of C.E. certificate cannot be a ground for treating declared value as mis-declared unless there is other corroborative evidence. (ii) except enhancement on the basis of C.E.'s Certificate, there is no other material on record to inform that declared v .....

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..... value, the Chartered Accountant's Certificate cannot be relied upon unless and until there is corroborative evidence. Therefore, we hold that that the goods are not liable for confiscation. No redemption fine can be imposed and no penalty on the respondent. 9. In the result, the Revenue's appeal is dismissed. (Dictated and pronounced in the open court)
Case laws, Decisions, Judgements, Order .....

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