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Showing contexts for: multi functional device in Commissioner Of Customs vs M/S. Atul Automations Pvt Ltd. on 24 January, 2019Matching Fragments
NAVIN SINHA, J.
Signature Not VerifiedLeave granted.
17:05:25 IST
2. The respondents during OctoberNovember, 2016 imported certain consignments of MultiFunction Devices (Digital Photocopiers and Printers) (hereinafter referred to as “MFDs”). The Commissioner of Customs held that the imports were in violation of the Foreign Trade Policy framed under the Foreign Trade (Development and Regulation) Act, 1992 (hereinafter referred to as the “Foreign Trade Act”) and Rule 15(1)(2) of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 (hereinafter referred to as “Waste Management Rules”). Redemption fine was imposed under Section 125 of the Customs Act, 1962 and the consignment released for reexport only. Penalty was also imposed under Section 112(a) along with penalty under Section 114AA of the Customs Act as also penalty was imposed on the Directors.