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2. The basic facts are that the importer M/s. Bedy Associates and M/s. Data Enterprises imported used Multifunction Digital Photocopiers and Printers (referred as MFDs). On investigation, it was found that these importers had imported the above products without following the mandatory requirements as stipulated in the Hazardous and Other Waste (Management and Transboundary Movement) Rules 2016, Electronics and IT Goods (Requirement for Compulsory Registration Order, (CRO), 2012 and Foreign Trade Policy 2015 to 2020. Accordingly, the Commissioner in the impugned orders confiscated the goods without granting any option for redemption under Section 125 of the Customs Act 1962. He also rejected the declared value of Rs.8,15,912/- and Rs.8,31,828/- respectively, under Rule 12 of the Customs Valuation Rules 2007 and enhanced the value to Rs.16,39,780/- and Rs. 16,46,458/- as per Rule 9 of the Customs Valuation Rules, 2007 and imposed penalty on the firms but refrained from imposing any penalty on the Proprietors. He imposed penalty of Rs.50,000/- on the C/21216-21217/2018 appellant, customs broker under Section 112(a) of the Customs Act 1962, in each of the imports.

4. Heard both sides. The Tribunal vide Final Order No.20330- 20340/2019 dated 03.04.2019 held that the secondhand Multifunction Digital Photocopiers and Printers (MFDs) were restricted goods and hence, liable for confiscation under Section 111(d) of the Customs Act 1962, and allowed the goods to be redeemed on payment of redemption fine and penalty on the enhanced value. In addition, penalty under Section 112(a) on the firm was also upheld.

5. The present appeals are with regard to the involvement of the appellant (Customs Broker) in importing the above said items which were considered to be restricted, which attracted penal provision under Section 112(a) of the Customs Act, 1962. Section 112(a) reads as: