ordinate Bench of this Court observed as under:
"16. The Multi Function Device comprising of computer
printer, fax machine, photocopier and scanner ... fast developing, it is now possible to do so and use Multi
Functional Device with remote sensors in the computer
system or Wi-fi. Therefore
present petitions is to the seizure of the
Petitioner's multi-functional device/ multi-functional printer and photocopier
machine without assigning reasons ... been
rejected on the ground that the goods in question being multi-functional
devices are prohibited unless the importer has a Bureau of Indian Standards
dealing
in the import and trading of old and used multi-functional devices falling under
chapter heading 84433100 of Custom Tariff Act, 1975 (for brevity ... business, imported consignment of
236 pieces of old and used multi-functional devices vide invoice No.LSL 412-
121 dated 25.05.2012 as per bill
value of goods and its
identity and not on classification. The Multi Functional
Devices would fall under category of printers and
plotters only as clarified ... Standing Counsel appearing for respondents submitted
that the multi function devices imported by the
petitioners would fall under that category. Therefore,
before importing goods, they
value of goods and its
identity and not on classification. The Multi Functional
Devices would fall under category of printers and
plotters only as clarified ... learned Central Government
Standing Counsel appearing for respondents submitted
that the multi function devices imported by the
petitioners would fall under that category. Therefore,
before
value of goods and its identity and not on
classification. The Multi Functional Devices would fall under category of
printers and plotters only as clarified ... learned Central Government Standing Counsel appearing for respondents
submitted that the multi function devices imported by the petitioners
would fall under that category. Therefore, before
Supreme Court has observed as under:
"16. The Multi Function Device comprising of computer printer, fax machine, photocopier and scanner - all-in-one, with ... fast developing, it is now possible to do so and use Multi Functional Device with remote sensors in the computer system or Wi-fi. Therefore
part of the business, the petitioners also
::4::
import and sale multi-functional devices used for printing,
photocopying and scanning etc. In the course ... have accepted the contention of the
petitioner so far as the multi-functional devices imported by the
petitioner to be one which stands exempted
part of the business, the petitioners also
::4::
import and sale multi-functional devices used for printing,
photocopying and scanning etc. In the course ... have accepted the contention of the
petitioner so far as the multi-functional devices imported by the
petitioner to be one which stands exempted
batch
2. The petitioners have imported a machine or goods called
Multi-Function Devices from foreign country sometime in the year ... notification, which was recently issued on
18.03.2021 is concerned, these Multi-Function Devices, which are
exactly imported by these petitioners have been brought under
