Airport, New Delhi. The appellant imported old and used digital multi-functional printer from South Korea declared assessable value of the goods ... disputed that the goods i.e. old used digital and multi-functional printer are second hand goods. In terms of the Foreign Trade Policy
Division Bench whereas on the issue of assessment towards multi functional printers/copiers, the petitioner should be directed to pay tax.
6. However, taking note ... rate of tax for multi functional printers/copiers is concerned, the petitioner is directed to treat the impugned assessment orders as show cause notices
respondent, we find that the appellant is regularly importing multi functional printer parts for cartridges and filing Bills of Entry by classifying the same under
case are that the appellants have imported various models of digital Multi-functional printers, Copiers and Photocopiers-cum-printers (machines for short) from different units ... reference M/s XIL imported various parts/ modules/ accessories of digital multi functional printers, copiers and photocopiers cum printers (referred as machines) of different models
relates to the classification of the petitioner's multi function network printers, by filing Tax Case Revisions before the Hon'ble Division Bench
appellant imported Multi Function Digital Photocopying machines which also function as printer, scanner, Xerox etc. with memory function within them and filed Bill of Entry ... they had imported used MFD copiers which had functions as printers, scanners, fax etc. with memory function apart from Xeroxing. The said petition was kept
issue involved in the above appeals is whether the goods / multi functional copier-cum-printers imported are liable for confiscation for the reason that they ... 2016 had held that in regard to digital multi-functional devices / multi print and copying machines imported prior to 05/06/2012, there
Subramanian Swamy vs Union Of India, Min. Of Law. on 13 May, 2016
Author: Dipak
Logic India Trading Co vs Commissioner Of Customs on 15 February, 2016
CUSTOMS, EXCISE &
Satish N vs State Of Karnataka on 10 November, 2016
Author: Raghvendra S.Chauhan
Bench
