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Showing contexts for: multi functional device in Digi Tech Systems vs Hyderabad - Customs on 31 January, 2019Matching Fragments
4. Before the Tribunal, Ld. Counsel submits that the goods which were imported were multi function devices and are so indicated in the bills of entry and the documents. It is his submission that second hand multi function devices are covered under the licence but they are covered only from 05.06.2012. He submits that identical issue came up before the Bench in the case of S.S. Enterprises in appeal No. C/628/2010 which was disposed of by the Bench vide Final Order No. A/31152/2016, dated 08.11.2016 and produces copy of the same.
(3) Appeal No. C/627/2010
5. Ld. DR reiterated the findings of the lower authorities.
6. On perusal of records, we find that Ld. Counsel was correct in his submissions that the items which were imported by the appellant were declared as multi function devices and also Chartered Engineer appointed for evaluation of the consignment opined so. If that be the case, since the imports of these multi function devices needs the import licence from 05.06.2012, we find that the ratio of the decision of the Tribunal in the case of S.S. Enterprises (cited herein above) would fully apply in this case. Following the same, we hold that the impugned order is unsustainable to the extent it is contested in this appeal i.e. the confiscation and penalty is set aside.