Entry.No.5560004 dated 23.09.2021.
7. The second hand imported Multi Function Devices are said to
incorporate Printers, Scanners and Fax machine and Photocopiers ... Entries on 23.09.2021.
The Bill of Lading for import of these Multi Function Devices are dated
13.09.2021. The petitioner had declared the imported invoice value
model. This clearly shows that the printing function emerges as the principal function and gives the Multi-Functional Machines its essential character. Having such ... multi-function machine, which read as follows:
"6.3 A MFP (Multi Function Product/Printer/Peripehral), multifunctional, all-in-one (AIO), or Multifunction Device
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
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
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
several writ petitions from 2019 onwards
filed by importers of Multi-Function Devices (MFD/goods) seeking release of
the goods either as interim relief
appellant in October-November, 2016
imported MFDs without requisite permission, viz., multi-
function device, digital photocopiers and printers, which
incidentally were also classified as “other
Respondent filed Bills of Entry to import used Digital Multi-
Function Printers / Devices [MFDs] of various makes and models with
standard accessories and attachments classifying ... imports. Even these restrictions were
confined only to printers and plotters. Multi-Functional Devices were not
covered under this order. The letters and circulars
Respondent filed Bills of Entry to import used Digital Multi-
Function Printers / Devices [MFDs] of various makes and models with
standard accessories and attachments classifying ... imports. Even these restrictions
were confined only to printers and plotters. Multi-Functional Devices
were not covered under this order. The letters and circulars
