9911796707
TMI Blog2024 (5) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... nd filed Bill of Entry No.3626892 dated 16.10.2017. The goods were classified under CTH 84433100 and the declared value of the goods is Rs. 31,12,840/-. Goods were subjected to inspection and Chartered Engineer assessed the value as Rs. 37,15,953/-. Similarly, in appeal No. 20556/2022, the Respondent herein had imported 209 Units of Used Digital Multifunctional Printers/Devices with accessories (Second Hand) vide Bill of Entry No.3504084 dated 05.10.2017. The Respondent classified the imported goods under CTH 84433100 and declared value of Rs.17,97,192/-. Later, the Chartered Engineer enhanced the value to Rs.29,56,734/- which was accepted by the Respondent. 2. The adjudicating authority issued Order-in-Original No.9/2020, dated 09.01.2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the issue is squarely covered by the decision of this Tribunal in the following cases which was upheld by Hon'ble High courts and release of goods allowed by Hon'ble Supreme court. a. M/s. Photofax Systems, Delhi vide Final Order No. 20728/2023 dated 24.07.2023. b. Commissioner of Customs Vs. M/s Atul Automation Pvt. Ltd., dated 24.01.2019 -2019(365) ELT 465 (SC). c. Final Order No.21308-21309/2019 dated 20.12.2019 in M/s. S.R. Enterprises & M/s. Digital Express. Maintained by Hon'ble High Court of Karnataka, in CC Vs. Digital Express and S. R. Enterprise 2021 (375) 643 (Kar) whereby the appeal filed by the Department was dismissed. d. M/s. M G Copiers Vs. Commissioner of Customs, Bangalore vide Final Order No. 20786/2023 dated 09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the matter, reference had to be made to the Foreign Trade Act and the Policy made thereunder. That in the event of there being contravention of Foreign Trade Act, Rules, Orders and the Policy framed under the said Act, the manner in which discretion could be exercised for release of the goods on remand of redemption charges becomes pertinent; That having regard to Section 3(3) of the Foreign Trade Act read with Section 18A of the said Act, Section 125 of the Act will become relevant. Since MFDs are not a prohibited item of import but restricted item of import, discretion under Section 125 of the Act could be exercised in the matter of redemption of the restricted goods imported with authority for determination of the redemption fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion fine as per law. It was not the case of Commissioner (appeals) that goods in the case were not liable for confiscation, since they are imported in violations of various non-tariff provisions of Customs Act and other Statutory provisions. 8. Following the above, appeals are partially allowed and upheld the order of confiscation. However adjudicating authority is directed to release the goods imported under Bill of Entry No. 3626892 dated 16.10.2017 to respondent on payment of appropriate Customs duty on enhanced value and on payment of redemption fine of Rs. 3,70,000/- and penalty of Rs. 1,85,000/-. Similarly, adjudicating authority is directed to release the goods imported under Bill of Entry No. 3504084 dated 05.10.2017 to respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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