writ petition is an importer engaged in
the import of used Digital Multifunction Machines and their
accessories, through various ports in India, including the Cochin
Port ... Customs, which directs a confiscation
of the old and used Digital Multifunction Printers/Devices imported
by the petitioner under cover of 24 Bills of Entry
Writ petitioner is a dealer in Information
Technology Products namely 'Multifunction Printers' having
the additional functions of Photo copying, Scanning ... Aforesaid 'Multifunction Printers' are imported from
Japan and are sold locally inside the State of Tamilnadu and
as part of inter-state sales
with AVR; [iv] High End Desktop Computer; [v] Scanner; [vi] Multifunction
Printer [Print, Scan, Copy]; [vii] Multimedia Projector; [viii] Smartphone; [ix] Tablet
Computer; [x] Office
examination/inspection of the various models of Secondhand Highly
Specialised Equipment – Digital Multifunction Print, Copying &
Scanning machines, imported by the Petitioner and which have ... inspection of the various models of secondhand highly
specialised equipment - Digital Multifunction printers/Copying and
Scanning Machines imported by the petitioner by the Chartered Engineer
April, 2018
JUDGMENT
Petitioner has imported into India used Digital
Multifunction Printers/Devices. The goods were confiscated by the
competent authority under the Customs
copy of
the letters dated 15.05.2018 & 13.06.2018 as per which
multifunctional printers have been installed at all the police
stations of the State
petitioner imported two containers of the old and used digital
multifunctional printer machines from BE Software Solutions Inc.,
Cheyenne and imported goods vide invoices dated
Assessee during the year under consideration
imported old and digital multifunction printers and copying machines
classified as electronic and electronic assembled machines for direct ... instant case, the goods i.e. 'used digital multifunction
printer and copying machines' were imported by the Assessee without
Entry
No. 4584446 dated 21.08.2019 for clearance of used
Digital Multifunctional Printers / Devices (MFDs) of various
makes and models with standard accessories and
attachments
imported used Digital Multifunctional machines. In appeal No.
20555/2022, the Respondent herein had imported 227 units of
Digital Multifunctional Machines and filed Bill ... 2022, the Respondent herein had imported 209 Units of
Used Digital Multifunctional Printers/Devices with accessories
(Second Hand) vide Bill of Entry No.3504084 dated
