Custom, Excise & Service Tax Tribunal
-Do- vs Oia No.53/2012 (H-Ii) Cus Dt. 31/07/201 on 17 November, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD Bench SMB Court I Appeal No. Appellant Respondent
Impugned Order No. C/3099/2012 M/s. True Prints CC,CE&ST, Hyderabad-II OIA No.39/2012 (H-II)Cus dt. 20/07/2012 C/3100/2012
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OIA No.41/2012(H-II)Cus dt. 20/07/2012 C/3101/2012 M/s. Raghavendra Auto Xerox Services
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OIA NO.43/2012-(H-II)Cus dt. 20/07/2012 C/3102/2012
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OIA No.44/2012(H-II)Cus dt.20/07/2012 C/3103/2012 M/s. Sai Graphics
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OIA No.45/2012(H-II) Cus dt. 24/07/2012 C/3104/2012 M/s. True Prints
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OIA NO.52/2012 (H-II)Cus dt. 31/07/2012 C/3105/2012 M/s. LSK Traders
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OIA No.53/2012 (H-II) Cus dt. 31/07/2012 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?
Appearance Shri Y. Sreenivasa Reddy, Advocate for the appellants. Shri Guna Ranjan, Superintendent(AR) for the respondent.
Coram:
Honble Ms. Sulekha Beevi, C.S., Member(Judicial) Date of Hearing:17/11/2016 Date of decision:17/11/2016 FINAL ORDER No.31222 to 31228/2016 [Order per: Sulekha Beevi, C.S.] The issue involved in the above appeals is whether the goods / multi functional copier-cum-printers imported are liable for confiscation for the reason that they have been imported without licence, in contravention of condition laid in para 2.17 of the Foreign Trade Policy. In all these appeals, the learned counsel Shri Y. Sreenivasa Reddy appearing for the appellants submits that he is not challenging the enhancement of value and confines his argument to the redemption fine and penalty imposed.
2. The Tribunal vide judgment in the case of Sri Sai Graphics & others Vs. CC, Hyderabad-I [Final Order No.A/30035-30037/2016 dt. 20/01/2016 had held that in regard to digital multi-functional devices / multi print and copying machines imported prior to 05/06/2012, there was no restriction imposed by the FTP and Tribunal therefore set aside the redemption fine and penalty.
3. Following the said decision, I hold that the redemption fine and penalty imposed are liable to be set aside. The impugned orders in these appeals are modified to the extent of setting aside the redemption fine and penalties imposed. I do not interfere with the enhanced value of the imported goods. The appeals are 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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