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Showing contexts for: multi function printer in Union Of India vs M/S Raj Grow Impex Llp on 17 June, 2021Matching Fragments
44.6. As regards the decision in the case of Commissioner of Customs v. Atul Automations Private Limited: (2019) 3 SCC 539, strongly relied upon by the importers, the learned ASG has argued that therein, this Court upheld the decision for release of the goods for the same being not prohibited goods and for the reasons, inter alia, that: (i) the goods in question were MFDs (Multi-Function Devices, Photocopiers and Printers) and they had a utility/shelf life for 5-7 years; and (ii) the Central Government permitted the import of used MFD’s that had utility for 5 years because MFDs were not manufactured locally in India. It has been argued that in contrast to the fact situation in the case of Atul Automations (supra), in the present case, this Court had held that excess imports will not be in the interest of the farmers, and the excess imports made in contravention of the notifications but under the cover of the interim orders were not bona fide; and further that such imports were made with the motive to earn profits and gains and therefore, the importers should suffer the consequences. Thus, according to the learned ASG, the judgment in Atul Automations (supra), proceeding on its own facts, will not have a bearing on the facts and circumstances of the present case.
67.4.2. The factual aspect of Atul Automations (supra) makes it clear that the imported Multi-Function Devices, Photocopiers and Printers (MFDs) involved in that case were restricted items, importable against authorisation under Clause 2.31 of the Foreign Trade Policy. Thus, the MFDs were found to be restricted items for import and not prohibited items. That had not been the case where import was restricted in terms of quantity in the manner that the goods were importable only up to a particular extent of quantity and that too against a licence. It was also found therein that the Central Government had permitted the import of used MFDs having utility for at least five years, keeping in mind that they were not being manufactured in the country.