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Showing contexts for: multi functional device in M/S.Skylark Office Machines vs The Additional Commissioner Of Customs ... on 18 December, 2023Matching Fragments
6. Thus, the relief sought for in the present writ petition is now confined to only two Bill of Entries viz., Bill of Entry.No.5559768 dated ___________ https://www.mhc.tn.gov.in/judis 23.09.2021 and Bill of Entry.No.5560004 dated 23.09.2021.
7. The second hand imported Multi Function Devices are said to incorporate Printers, Scanners and Fax machine and Photocopiers etc. The petitioner had reportedly placed purchase orders on the overseas suppliers prior to 18.09.2021.
8. The petitioner had filed these two Bills of Entries on 23.09.2021. The Bill of Lading for import of these Multi Function Devices are dated 13.09.2021. The petitioner had declared the imported invoice value of the imported Multi Function Devices for US$ 73,095 and US$ 134,500. After the Bill of Entries were filed, the transaction value was enhanced for the purpose of payment of Customs Duty to US$ 93,725 and US$ 1,66,340.
33. Under Order 2021, Printers, Multi-Function Devices (MFD), Plotters are specified in Sl.No.7 to the Schedule which reads as under:-
S.No Goods or articles Indian Title of Indian Standard Standard (1) (2) (3) (4)
7. Printers/Multi-Function IS 13252 : Information Technology Devices (MFD) / Plotters Part 1 : 2010 Equipment – Safety – General ___________ https://www.mhc.tn.gov.in/judis Requirements
42. The Second Hand Multi Function Devices are not governed by the provisions of the aforesaid Order. Although there is no express reference to import or sale or storage of use multi function devices under the Commerce Ministry in the Foreign Trade Policy issued under Section 5 of the Foreign Trade (Development and Regulation Act), 1992, it has been clarified in paragraph 2.31 that import of photo copiers of machine, digital multi functional copying machine is importable only against authorization.