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TMI Blog2024 (3) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... nt as well as the Respondent in all these cases that the goods have been released on payment of duty and other dues, as per the order of the Tribunal. Following the order of the Hon'ble Supreme Court in the case of UNION OF INDIA VERSUS R.R. MARKETING [ 2023 (9) TMI 1273 - SC ORDER] , we dismiss this batch of appeals keeping the questions of law open to be adjudicated in appropriate proceedings. No Costs. Consequently, connected miscellaneous petitions are closed. - C.M.A. Nos. 1139, 1171, 1172, 1173, 1174, 1175, 1176, 1178, 1179, 1182, 1417,1418, 1439, 1430, 1489, 1494, 1496, 1498, 1590, 1591, 1594, 1595, 1596, 1597, 1598, 1599, 1651, 1653, 1677, 1678, 1682, 1718, 1719, 1724, 1729, 1732, 1833, 1836, 1842 of 2022 and 3, 4, 13, 14, 15, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The Respondent filed Bills of Entry to import used Digital Multi- Function Printers / Devices [MFDs] of various makes and models with standard accessories and attachments classifying them under Customs Tariff Heading 84433100. They were examined on first check appraisal in the presence of the Chartered Engineer to verify (a) residual life of the goods (b) nature of the accessories (c) the requirement of compliance of conditions imposed under Hazardous Other Wastes (Management and Transboundary Movement) Rules, 2016 (d) E-Waste (Management) Rules, 2016 (e) Authorization of DGFT under the Foreign Trade Policy 2015-2020; and (f) applicability of Bureau of Indian Standards as per the Electronics and Information Technology Goods (Requirement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Customs (Appeals-II) who, by order dated 21.09.2020, partly allowed the appeal in the following terms: (a) Reduced the redemption fine imposed under Section 125 of the Customs Act, 1962 and allowed the respondent to redeem the goods for home consumption. (b) Reduced the penalty imposed under Section 112 (a) of the Customs Act, 1962, except in Appeal C/40663/2020 (CC Chennai vs. Delhi photocopiers), while confirming the penalty imposed by the original authority under Section 112(a) of the Act. (c) Penalty under Section 117 of the Customs Act, 1962 was set aside. 5. Similar orders were passed by the Appellate Authority in the other appeals filed by the assessees. 6. Challenging the orders of the appellate Authority, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly set aside as there is no Act or omission rendered by the importer under Section 49 which may have violated. (7) Reduction of penalty under Section 112 (a) by Commissioner (Appeals) is proper and valid. 12. We find no new grounds to deviate from the view taken in the earlier batch of similar appeals vide this Bench Final Order No.41931- 41971/2021 dated 27.08.2021. Following the above said final order as discussed above, we hold that impugned orders are upheld and appeals filed by Revenue are rejected with consequential relief to the respondents. The impugned goods, if not released already by the Customs, must be cleared for home consumption within 10 days from the date of receipt of copy of this order, if the respondents pay the duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reof and penalty of Rs. 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. ...... Sri P.Gangaiah Naidu, learned senior counsel, would state the petitioner firm would once again furnish all the documents as stipulated in the Rules of 2016. As and when the petitioner firm produces the documents, the Customs Authorities shall consider the same in the light of the statutory regime under the Act of 1962 and the notifications issued thereunder, keeping in mind the earli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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