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TMI Blog2018 (6) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... imported after obtaining a licence and in the present cases the appellant had not obtained the licence for importing the impugned goods - As the import is after the amendment and therefore the import is in violation of the FTP and therefore there is no infirmity in the impugned orders imposing redemption fine and penalties - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 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 filed Bill of Entry No.9726377 dt. 01/04/2013 for clearance of goods declared as 'old and used Digital Multifunction Printers / Devices with Accessories and Attachment' through their CHA M/S. Ajay overseas Shipping with a declared value of ₹ 38,19,229/- for 329 units. They have also produced the certificate issued by the Ministry of Environment and Forests, New Delhi which has granted the certificate subject to certain conditions. The invoice did not contain details like year, country of manufacture, whether reconditioned or refurbished etc. in the absenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Court in appeal No. 14095/2013 filed by the Department. He also submitted that on 28.2.2013, DGFT has amended Para 2.17 of the Policy vide Notification No. 35/2013 dated 28.2.2013 and vide PIN No.50 dated 28.2.2013 vide which para 2.33 of Hand Book of Procedure (HBP) Vole-I has been deleted. 5. On the other hand, the learned AR defended the impugned order and he submitted FTP has been amended from 28.2.2013 and after the amendment the impugned goods have been put in the category of restricted goods for which separate license is required. He further submitted that the Divisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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