Commissioner Of Customs vs M/S. Atul Automations Pvt Ltd. on 24 January, 2019
respondents during OctoberNovember, 2016 imported
certain consignments of MultiFunction Devices (Digital
Photocopiers and Printers) (hereinafter referred to as “MFDs”).
The Commissioner of Customs ... Part D of Schedule III Item B1110 dealing with used
MultiFunction Printer and Copying Machines. Adverting to the
provisions of the Foreign Trade