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
business of trading of Xerographic
Equipments, Printers, Scanners, Faxes, Multi Functional
Devices and consumables parts thereof. The assessee leased out
the equipments to the customers
these writ petitions pertain to import of
what is described as ‘Multi Function Devices’ / Machines [‘MFDs’ for the
sake of brevity] from Singapore and other
Information
Technology Products namely 'Multifunction Printers' having
the additional functions of Photo copying, Scanning, Fax
etc.,
c) Aforesaid 'Multifunction Printers ... inter-state sales also. These goods are referred to
as 'Multi Functional Devices' and shall be referred
writ of mandamus directing the respondents to release the
Used Multi-Functional Devices covered by the Bill of Entry
No.2115204 dated 19.02.2019.
2. Heard ... allowed, directing the respondents to release the consignments of
Used Multi-Functional Devices covered by Bill of Entry No. 2115204
dated 19.02.2019, within a period
writ petition
challenging the detention of de-stuffed/unloaded 'used multi-function
devices' imported by him.
2. Heard Sri A.V.A.Siva
writ of mandamus directing the respondents to release the
Used Multi-Functional Devices covered by the Bill of Entry
Nos.9412152, 9806800 and 2036760 dated ... allowed, directing the respondents to release the consignments of
Used Multi-Functional Devices covered by Bill of Entry
Nos.9412152, 9806800 and 2036760 dated
files of MP 3/ WMA audio formats stored on a
USB memory device, such as USB flash drives/ flash players/ SD
cards and also ... speaker systems,
are not just simple loudspeakers/ audio speakers. They are multi-
function devices that are meant essentially for reproducing sound
and providing wholesome entertainment
ports in India
b. Future policy of import of second hand multi function devices.
Grounds for Second Appeal
The CPIO did not provide the desired
