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TMI Blog2018 (4) TMI 1668X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petitioner firm suffered the Order-in-Original dated 05.07.2017 passed by the Joint Commissioner of Customs, Kolkata, confiscating its first consignment under Sections 111(d) and 111(m) of the Customs Act, 1962 but permitting it the option of redeeming the said goods on payment of fine of ₹ 3,30,000/- under Section 125 thereof and penalty of ₹ 1,45,000/- under Section 112(a) thereof. The petitioner firm admits that it paid the aforestated fine and penalty in Para 3 of the writ affidavit. This order therefore attained finality. That being so, there is no reason as to why the later consignments of the petitioner firm, which have been withheld, should not be treated alike. Applicability of the Electronics and IT Goods (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri P.Gangaiah Naidu, learned senior counsel representing Sri N.Bharat Babu, learned counsel for the petitioner firm, and the learned Assistant Solicitor General for India appearing for the Customs authorities. The petitioner firm, an enterprise registered under the Micro, Small and Medium Enterprises Development Act, 2006, is in the business of manufacturing and servicing old and used MFD (Multi Function Devices) printers and photocopiers. It obtained an import-export license from the Ministry of Commerce and Industry, Government of India, on 06.02.2015. It thereafter commenced business by placing an order with agencies abroad for Old and Used Digital MFDs with standard accessories and attachments i.e. photocopier machines for home co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /refurbished/second hand items, if notified, also require registration under the provisions of the Order. It was further stated that for a notified product, the importer should get the product registered with BIS before importing it into India or should provide an exemption letter from MeitY and that unregistered repaired/refurbished/second hand items should not be allowed to be imported without prior permission from MeitY. The communication ended with the caution that in such cases, unregistered products should be detained at Customs and the matter should be brought to the notice of the MeitY for necessary action. Relying upon the counter-affidavit filed by the Additional Commissioner of Customs, Bengaluru City Commissionerate, the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with used multifunction print and copying machines (MFDs) and the documents required to be furnished for their import are stipulated as under: (a) The country of Origin Certificate along with bill of lading and packaging; (b) The certificate issued by the inspection agency as certified by the exporting country or the inspection and certification agency approved by Directorate General Foreign Trade (DGFT) for functionality, having residual life of not less than five years and serial number; (c) Extended Producer Responsibility-Authorisation under e-waste (Management and Handling) Rules, 2011 as amended from time to time as Producer; (d) The MFDs shall be for printing A 3 size and above; (e) An acknowledged copy of the annual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner firm did not have such authorization, the subject consignments were not released. He is however at a loss to explain as to how the Government of India, through its Ministry of Commerce and Industry, Department of Commerce, Directorate General of Foreign Trade, issued Notification No.36/2015-2020 dated 17.01.2017 stating to the contrary. Therein, the Import Policy is stipulated under Schedule 1 of Section XVI Chapter-84, indicating the Exim Code of the product, the item description, the import policy applicable thereto and the policy conditions, in the form of a table. In so far as Exim Code No.8443 31 00 relating to the item description Machines which perform two or more of the functions of printing, copying or facsimile transmission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00/- under Section 112(a) thereof. The petitioner firm admits that it paid the aforestated fine and penalty in Para 3 of the writ affidavit. This order therefore attained finality. That being so, there is no reason as to why the later consignments of the petitioner firm, which have been withheld, should not be treated alike. As regards the applicability of the Electronics and IT Goods (Requirement for Compulsory Registration) Order (CRO), 2012 , the communication dated 06.12.2016 makes it clear that only repaired/refurbished/second hand items, if notified, would require registration. The learned Assistant Solicitor General could not produce before us any notification issued thereunder relating to the MFD (Multi Function Devices) printer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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