2023 (12) TMI 195 - AT - Customs

Confiscation of imported goods - redemption fine and penalty - old and used Digital Multi Function Printer - permission and No Objection Certificate (NOC) from the concerned Ministry not obtained - Bill of Lading dated 13.02.2013 - Restricted goods or not - HELD THAT - As the Bill of Lading is in this case is 13.02.2013, which was issued prior to 28.02.2013 and this Tribunal in the case of COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS BHAWANI ENTERPRISES 2017 (11) TMI 974 - CESTAT KOLKATA , has observed upto 28-2-2013, there was no restriction on import of subject goods. As in this case also, it is held that the Bill of Lading is prior to 28.02.2013 for import of the identical goods as in the case of Bhawani Enterprises, wherein it has been held that there was no restriction on import of the subject goods, therefore, it is held that the appellant is not required to obtain any specific license for import of the impugned goods - further it is held that the enhancement of value on the basis of Chartered Engineer s certificate cannot be a ground for treating declared value as mis-declared unless there is other corroborative evidence. The value declared by the appellant is correct and no license is required by the appellant for import of the said goods - the impugned order set aside - appeal allowed.

Summary

Issues Involved:
The issues involved in the judgment are related to the import of old and used Digital Multi Function Printer without obtaining permission from the Ministry of Environment & Forest, leading to the goods being held liable for confiscation, imposition of redemption fine, and penalty.

Summary of Judgment:

Issue 1: Requirement of Permission for Import

The appellant imported old and used Digital Multi Function Printer without obtaining permission from the Ministry of Environment & Forest, as required by Circular No.27/2011-Customs. The goods were held liable for confiscation and penalties were imposed. However, the Tribunal found that as the Bill of Lading was issued prior to 28.02.2013, there was no restriction on the import of the subject goods. Referring to a previous case, it was held that no specific license was required for import in such cases. The Tribunal concluded that the appellant was not required to obtain any specific license for the import of the goods.

Issue 2: Declaration of Value

The value of the imported goods was enhanced based on the Chartered Engineer's certificate. The Tribunal noted that mere enhancement of value on the basis of the certificate cannot be a ground for treating the declared value as mis-declared unless there is other corroborative evidence. It was emphasized that the declared value was correct and no license was required for import. Therefore, the impugned order was set aside, and the appeal was allowed with consequential relief.

In conclusion, the Tribunal ruled in favor of the appellant, holding that no specific license was needed for the import of the goods due to the timing of the Bill of Lading and that the declared value was correct. The impugned order was set aside, and the appeal was allowed.