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TMI Blog2013 (6) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... achines and for this reason only, felt the need to mention the old and used Digital Multifunction Printing and Photocopying Machines in para 2.17 of the Foreign Trade Policy, as items restricted for import and accordingly w.e.f. 05.06.2012 para 2.17 of the Foreign Trade Policy was amended by adding old and used Digital Multifunction Printing and Photocopying Machin, in this para as the item restricted for import. It is, therefore, clear that during the period prior to 05.06.2012, the old and used Digital Multifunction Printing and Photocopying Machines could be import without any licence. See Shivam International case(2013 (3) TMI 408 - CESTAT BANGALORE) and also Anand Impex (2012 (4) TMI 68 - MADRAS HIGH COURT) and Sai Graphic System Vs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since no import licence has been produced, the import is in contravention of the Foreign Trade Policy 2009-14 and hence the goods are liable for confiscation under section 111(d) of the Customs Act, 1962. According to the Department the cleared value of the second hand machines was also on lower side and that the same is Rs. 34,92,576/- as against the declared value of Rs. 31,83,127/- and hence the goods are also liable for confiscation under section 111(m) ibid. Accordingly after issue a Show Cause Notice, the Jurisdictional Additional Commissioner vide order-in-original dtd. 23.12.2011 enhanced the CIF value of the goods to Rs. 34,92,576/-, ordered confiscation of the goods under section 111(d) and 111(m) of the Customs Act, 1962, for i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Commissioner of Customs, Chennai Vs. Jay Dev Industries reported in 2012 (279) ELT-375 and also in the case of Unitech Enterprises Vs. Commissioner of Customs reported in 2012 (279) ELT-236, wherein it was held that Multifunction Printing and Copying Machine is essentially a Photocopier Machine and hence the import of old and used digital Multifunction Printing and Copying Machines was restricted since 19.10.05 in terms of para 2.17 of the Foreign Trade Policy, that Apex Court has also in the case of Atul Commodities Pvt. Ltd. reported in 2009 (235) ELT-385 (S.C.) held that the import of photocopier machines was restricted since 19.10.2005, that in view of this, the impugned order holding that the old and used Digital Multifunction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was taken to include the import of second hand Multifunction Printing and Copying Machines also in the restricted list, that since the old and used Multifunction Printing and Copying Machines were included in the restricted category by specific mention in para 2.17 w.e.f. 05.06.2012 during the period prior to 05.06.2012, the import of second hand Digital Multifunction Machine was bit restricted, that in this regard he relies upon the judgment of Co-ordinate Bench of the Tribunal in case of Shivam International reported in 2012 (286) ELT- (545) and also the judgment of Honble Madras High Court in the case of Anand Impex reported in 2012(281) ELT-178 (Mad.) wherein, in respect of period prior to 05.06.2012, it has been held that there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Copying Machines was added in para 2.17 of the Foreign Trade Policy only w.e.f. 05.06.2012. The point of dispute is as to whether during period prior to 05.06.2012, which is the period of dispute in this case, old and used Digital Multifunction Printing and Copying Machines could be imported without licence or not. 6.1 We find that from the Minutes of the Technical Review Committee of Ministry of Environment and Forests held on 16.11.2011 which have been obtained by the Respondent from the Ministry under Right of Information Act, it is clear that Government itself treated Digital Multifunction Printing and Photocopying Machines as different from Photocopying Machines and for this reason only, felt the need to mention the old and used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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