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
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
while deciding on the question of allowing redemption of
imported used Multi-Functional Digital Copiers, drew a distinction
between goods whose import is completely prohibited ... respondents during October-November, 2016 imported
certain consignments of Multi-Function Devices (Digital
Photocopiers and Printers) (hereinafter referred to as "MFDs").
The Commissioner
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Author: Dilip Gupta
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