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For the sake of convenience, the facts of Appeal No.C/22271/2014 is taken. The appellant is a Merchant Importer and had entered into a contract for supply of used Digital Multifunction Machines with overseas suppliers in August 2012. Immediately on getting confirmation regarding uninterrupted supply, the appellant approached Ministry of Environment and Forest and as per the permission letter dated 24.05.2013, the appellant was allowed to import the goods. In August 2013 onwards appellant started importing consignments of old and used Digital Multifunction Printers/Devices with Accessories and Attachment in terms of provisions contained in paragraph 2.17 of Foreign Trade Policy 2009-2014 which came into effect from 05.06.2012 and in terms of provisions contained in paragraph 2.33 of the Hand Book of Procedures Vol-I, which clearly allows free imports of secondhand Digital Multifunction Print and Copying Machines in the category of Secondhand Capital Goods. In October 2013, the appellant through his clearing agent filed Bill of Entry No. 5124219 dated 07.04.2014 for clearance of 391 numbers of Digital Multifunction Printers with all relevant import documents. The consignment was examined in the presence of chartered engineer and on examination goods were found as per declaration. The assessable value on the basis of Chartered Engineers certificate worked out to be Rs. 74,35,217/- (Rupees Seventy Four Lakhs Thirty Five Thousand Two Hundred and Seventeen only). The appellant vide letter dated 17.07.2013 accepted the value of Rs. 74,35,217/- (Rupees Seventy Four Lakhs Thirty Five Thousand Two Hundred and Seventeen only) as per Chartered Engineers valuation. During the hearing before the Commissioner, appellant submitted that the import of used Digital Multifunction Print and Copying Machines started before the date of amendment of Foreign Trade Policy and the amendment is not applicable in the present imports. But the learned Commissioner did not consider the submissions and vide the impugned order allowed the appellant to redeem the goods on payment of fine of Rs. 13,00,000/- (Rupees Thirteen Lakhs only) and on payment of duty at the rate applicable. Penalty of Rs. 6,00,000/- (Rupees Six Lakhs only) was also imposed under Section 112(a) of the Customs Act, 1962. The appellant paid the Customs Duty, fine and penalty and thereafter challenged the same before this Tribunal.