Custom, Excise & Service Tax Tribunal
M/S. Image Solutions vs Cc,Ce&St, Hyderabad-Ii on 23 September, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD Bench SMB Court I Appeal No.C/3106/2012 (Arising out of Order-in-Appeal No.54/2012(H-II)Cus dt. 16/08/2012 passed by CC,CE&ST(Appeals), Hyderabad) For approval and signature: Honble Ms. Sulekha Beevi, C.S., Member(Judicial) 1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordship wish to see the fair copy of the Order? 4. Whether Order is to be circulated to the Departmental authorities? M/s. Image Solutions ..Appellant(s) Vs. CC,CE&ST, Hyderabad-II ..Respondent(s)
Appearance Shri Y. Sreenivasa Reddy, Advocate for the appellant.
Shri P.S. Reddy, Asst. Commissioner(AR) for the respondent.
Coram:
Honble Ms. Sulekha Beevi, C.S., Member(Judicial) Date of Hearing:23/09/2016 Date of decision:23/09/2016 FINAL ORDER No._______________________ [Order per: Sulekha Beevi, C.S.] The issue involved is the confiscation and imposition of redemption fine and penalty for contravention of condition laid in Para 2.17 of the Foreign Trade Policy (FTP).
2. The appellant imported 242 numbers of second hand MFD (Digital Multifunctional Devices) printers cum copiers of Canon, Konica, Ricoh and Kyocera falling under CTH 844331100. The Department was of the view that the goods are waste electrical and electronic assemblies and that the goods are restricted under Para 2.17 of the FTP and required a licence from DGFT.
3. It is brought out from the evidence and records that the goods have been described in the Bill of Entry and valued as per the Chartered Engineer certificate as MFD copiers and not per se photocopiers. The restriction for import of MFD copiers was introduced in the FTP w.e.f. 05/06/2012. The said goods having been imported prior to 05/06/2012, the said restriction is not applicable.
4. The issue stands covered by the judgment laid in the case of Sai Graphics and others Vs. CC, Hyderabad-II [Final Order No.A/30035-30037/2016 dt. 20/01/2016]. In view thereof, the impugned order to the extent of confiscation of goods, imposition of redemption fine and penalty is set aside.
5. In the result, the appeal is allowed in above terms with consequential reliefs, if any.
(Pronounced and dictated in open court) SULEKHA BEEVI C.S. MEMBER(JUDICIAL) Raja.
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