dated 01.04.2020 issued by the 2nd respondent
seeking to include Multi Functional Devices under the 'Electronics and IT goods
(requirement of compulsory registration) Order ... assess and to release the Multi Functional Devices covered
by Bill of Entry No. 7861990 dated 09.06.2020 on payment of duty;
AND WHEREAS the High
files of MP3/WMA audio formats stored on a
USB memory device, such as USB flash drives/flash
players/SD Cards and also ... systems are not just simple loudspeakers/audio
speakers and they are multi-function devices that are
meant essentially for reproducing sound and providing
wholesome entertainment
files of MP3/WMA audio formats stored on a
USB memory device, such as USB flash drives/flash
players/SD Cards and also ... systems are not just simple loudspeakers/audio
speakers and they are multi-function devices that are
meant essentially for reproducing sound and providing
wholesome entertainment
files of MP3/WMA audio formats stored on a
USB memory device, such as USB flash drives/flash
players/SD Cards and also ... systems are not just simple loudspeakers/audio
speakers and they are multi-function devices that are
meant essentially for reproducing sound and providing
wholesome entertainment
Tribunal, Ld. Counsel submits that the goods which were
imported were multi function devices and are so indicated in the bills of
entry ... 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
respondents during OctoberNovember, 2016 imported
certain consignments of MultiFunction Devices (Digital
Photocopiers and Printers) (hereinafter referred to as “MFDs”).
The Commissioner of Customs
Bench, respondents No. 1 o 3 are directed to release digital multi
function devices detained by respondent No.3 subject to an undertaking
furnished
Private Limited , (2019) 3 Supreme Court Cases 539 with regard to multi function device observed that MFDs were not prohibited but restricted items for import
between a computer and electronic equipment
apparatus is as under:-
"A device that computes, especially a programmable
electronic machine that performs high-speed mathematical ... differs from a PCO device or a simpler
computing device like a calculator in that the computer is a
multi-functional device that can perform
several writ petitions from 2019 onwards
filed by importers of Multi-Function Devices (MFD/goods) seeking release of
the goods either as interim relief
