notice issued to him
detaining a consignment of Digital Multi-function Printers, that was
being transported at the instance of the petitioner. In the writ
consignment of multi function printers that was being
transported at the instance of the petitioner was detained by the
respondent
December 2015
JUDGMENT
A consignment of Digital Multi-function Printers, that was
being transported at the instance of the petitioner was detained by
the respondents
dealer within the State of Kerala, who
has transported interstate, Multi-Function Printers, which is
detained at the Checkpost as is indicated
respondents during October-November, 2016 imported
certain consignments of Multi-Function Devices (Digital
Photocopiers and Printers) (hereinafter referred to as "MFDs").
The Commissioner ... Part D of Schedule III Item B1110 dealing with used
Multi-Function Printer and Copying Machines. Adverting to the
provisions of the Foreign Trade
multi-functional devices / plotters in the Schedule to the
CRO 2021 at Sl.No.7 is redundant because if multi-functional devices
are also printers ... before us any notification issued thereunder relating to
the MFD (Multi Function Devices) printers and photocopiers,
whereby such registration would be a condition precedent prior
Asian copier and
imported old and used 'digital multi-function printers
and device copying machines, classified as electrical
and electronic assembled machines destine
duty of
2
customs for the import of 'Panasonic Facsimiles, Multi-function
printers Panasonic network camera, Panasonic PBX, Panasonic PBX,
Panasonic Consumables vide
means of plates, cylinders
and other printing components of heading 8442; other printers,
copying machines and facsimile machines, whether or not
combined; parts and accessories ... which the second, according to him, was amenable to
distinguishment as multi-functional printers capable of connecting to
'automatic data processing (ADP)' machine
subject goods i.e. 'OLD & USED MULTI-
FUNCTION COPYING PRINTER MACHINE' in the
instant case, letter dated 23.04.2024 was sent ... clearances.
(iii). Further, it may be noted that "Printers/ Multi-
Function Devices (MFD)/Plotters" are notified under
"Electronics and Information Technology Goods