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2. Briefly stated facts of the case are that the Appellant imported old and used Printer cum Multi function Device of Xerox/Canon make from USA vide Bill of Lading No.6053707730 dated 25.03.2013 and filed the Bill of Entry dated 06/05/2013, for clearance of the goods. The value declared was USD 28025/- equivalent to Rs.21,10,438.72/-. While assessing the Bill of Entry, the assessing officer rejected the transaction Customs Appeal No. 76960 of 2017 value and enhanced the same to USD 38617.36/- on the basis of report and opinion from Chartered Engineer. The goods were confiscated and allowed to be redeemed on payment of redemption fine of Rs.4,22,000/- and penalty of Rs.1,06,000/- was also imposed under Section 112(a) of the Customs Act, 1962. The Commissioner (Appeals) upheld the Order-in-Original. Aggrieved against the impugned order, the Appellant has filed the present appeal, with a prayer to hold that the impugned goods were not liable for confiscation and no fine and penalty imposable and to set aside the impugned order.

10. Regarding the confiscation of the goods, we observe that the goods imported are used Digital multi function printer, which are not freely importable. Para 2.17 of FTP 2009-14 was amended w.e.f.28.02.2013 and subsequent to the amendment the said goods became importable only against authorization. The goods were imported vide Bill of Entry dated 06/05/2013, ie, after 28.02.2013 and hence the goods were restricted goods. Since the Appellant was not having any authorization, the goods were liable for confiscation. Accordingly, we find that the goods were rightly confiscated and allowed to be redeemed on redemption fine. Thus, we find no infirmity in the order of confiscation of the goods.