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Showing contexts for: multi function printer in Akshay Khetterpal, New Delhi vs Acit, Circle- 41(1), New Delhi on 31 May, 2022Matching Fragments
3.4 For ready reference the relevant part of the order is reproduced herein below:-
"5. Before proceedings further it is necessary to examine the relevant provisions in brief under which the above fine/penalty has been imposed The assesses is the proprietor of M/S Asian copier and imported old and used 'digital multi-function printers and device copying machines, classified as electrical and electronic assembled machines destine for direct use and not for recycling or final disposal. These items were falling under entry B1110 of part B of schedule III of Hazardous Wastes (Management, Handling and Trans Boundary Movement) Rules 2008 read with Environment Protection Act , 1986. These items can be imported only with the prior permission from the Ministry of Environment and Forests, The import of such items is also restricted under Para 2.-17 of the Foreign Trade Policy 2009-14, read with Para 2.33 of handbook of procedure volume 1 (2009-14) and therefore required a license from DGFT as well. The above description has been taken from orders of Commissioners of Customs NahavaSeva I, TalukaUranDistrict Raigad, Maharashtra Order No. 4276/2014-15 dated 14.03.12015. These are 16 such paper for import consignment imported by the appellant without the DGFT license and without permission from Ministry of Environment and Forests. Therefore, these goods were liable for confiscation u/s 111(d) of the Customs Act, 1962, which deals with import of goods contrary to any prohibition imposed under the Custom Act, 1962 or any other law.