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Showing contexts for: multifunction printer in M/S Srk Overseas vs Union Of India And Ors on 19 December, 2019Matching Fragments
The stand of the respondent-Custom Department is that the said goods are covered under the classification of "Printers & Photocopiers" and thus, requiring the said goods to be of prescribed standards/BIS complaint as laid down in the provision of Bureau of Indian Standards Act, 1986.
Whereas the stand of the petitioner (s) is that the Digital multifunctional devices (MUD's) are substantially different from "Printers & Photocopiers" and thus at best can be held to be restrictive goods and thus, liable to be released upon payment of redemption fine and penalty.