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TMI Blog2022 (9) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962. HELD THAT:- Reliance placed in the decision of the Hon ble Apex Court in M/s. Delhi Photocopiers [ 2021 (8) TMI 1244 - SUPREME COURT] , where it was held that The goods involved in these petitions, are allowed to be provisionally released on the same terms that have been indicated in all the other cases. In the light of the decision of the Hon ble Apex Court in the case of M/s. Delhi Photocopiers and the fact that the First Appellate Authority has not brought on record any peculiar / distinguishing facts which were not available in respect of other assessees-appellants who are in appeal before the First Appellate Authority, the impugned order as to remand is not sustainable as the same suffers from inconsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned in the EDI system and as per the prevailing practice, the cargo covered under the above said Bills-of-Entry was ordered for first check examination, to verify with respect to Chartered Engineer Report as to whether the residual life of the imported goods was 80%, to verify the nature of accessories, requirement for compliance of conditions imposed under the Hazardous and Other Wastes Management Rules, 2016, E-Waste Management Rules, 2016, authorization of DGFT under FTP, 2015-20 and applicability of BIS as required under Compulsory Registration Order, 2012, apart from compliance to the RMS instructions. 4. The Adjudicating Authority, in the Order-in-Original Nos. 78910/2020 dated 06.01.2021, 78912/2020 dated 06.01.2021 and 78915/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Rs.45,92,608/- (CIF) (Rupees Forty Five Lakhs Ninety Two Thousand Six Hundred and Eight only), Rs.22,27,557/- (CIF) (Rupees Twenty Two Lakhs Twenty Seven Thousand Five Hundred and Fifty Seven only) and Rs.22,30,802/- (CIF) (Rupees Twenty Two Lakhs Thirty Thousand Eight Hundred and Two only) respectively under Rule 9 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. (ii) Confiscation of 247 units, 135 units and 126 units of goods declared as Old Used Digital Multifunction Print and Copying Machines with Standard Accessories covered under Bills-of-Entry Nos. 2398579 dated 13.03.2019, 2361691 dated 11.03.2019 and 2934445 dated 22.04.2019 respectively under Sections 111(d) and 111(m) of the Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act, 1962. 5. Aggrieved by the above orders, the appellant preferred appeals before the First Appellate Authority and the First Appellate Authority having heard the appellant as well as the representative for the Revenue, remanded the case back to the Adjudicating Authority, against which the present appeals have been preferred by the Revenue and cross objections have been preferred by the respondent before this forum. 6. I have considered the rival contentions and have gone through the decision of the Hon ble Apex Court in the case of M/s. Delhi Photocopiers v. The Commissioner of Customs, Chennai-II in Special Leave Petition No. 7565 of 2021 ors. dated 11.08.2021 as well as the order of this Bench of the CESTAT in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consequently, the Revenue s appeals are liable to be dismissed and the cross objections filed by the respondent are required to be allowed. In the result, the Revenue s appeals stand dismissed and the cross objections filed by the assessee-respondent are allowed, the direction as of the First Appellate Authority as to the remand is set aside and the Adjudicating Authority is directed to provisionally release the goods in question. The impugned goods, as directed by this Bench in M/s. S.P. Associates (supra), must be cleared for consumption within 10 days from the date of receipt of the copy of this order, if the respondents have complied with the other statutory requirements. 9. The appeals filed by the Revenue are dismissed and the cro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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