clearance of 242 nos. of used Cannon make multifunctional copier cum printers. M/s Katka Digital Printers (Appeal No.C/1341/2011) filed Bill ... Venkatesan submitted that the goods though described as multifunctional copier cum printers are per se photocopiers. Further, that after amendment, used digital multifunctional print
dated 30.05.2017, for
import of "Old and Used Digital Multifunction Printer
and Copying Machines with standard accessories and
attachment", which were assessed after ... instant case, the respondent
has imported the old / second-hand digital
multifunctional printing and copying machines without
obtaining the license, which are in violation
dated 06.07.2017 for import of "Old and Used Digital
Multifunction Printer and Copying Machines with
standard accessories and attachment", which were
assessed after ... instant case, the respondent
has imported the old / second-hand digital
multifunctional printing and copying machines without
obtaining the license, which are in violation
Muralidhar:
The appellant has imported 8 PLT of Toner for Multifunction
Printers classifiable under CTH 84439959 on 30.8.2017 by Bill of Entry
No. 3041643. After
order wherein it
has been held that the import of Digital Multifunction Printers are
restricted items and license is required for imports made ... case are that the appellant imported old and used
Digital Multifunction Printers and filed bill of entry on 28.02.2013. The
goods were examined
clearance of goods declared as old and used digital multifunctional printer through their CHA M/s. Ajay Overseas Shipping with a declared value ... cases. He further submitted that the items under import are used digital multifunctional print and copying machines and undisputedly, falls under second-hand capital goods
Infortech, purchased, following a quotation dated 20.2.08, a "KM C253 Multifunction Printer (Item Code 06987383)" together with its accessories from M/s. Godrej
particularly para 2.17 as per which, the import
of digital multifunctional printers is restricted. It is thus a
clear case where violation, as indicated above
Bench
The appellant had imported old & used digital multifunctional printers and copying. The value of the goods was enhanced ... that there is no restriction on free import of second hand digital multifunction print and copier machines. He further submits that in view of this
order wherein it
has been held that the import of Digital Multifunction Printers are
restricted items and license is required for imports made from ... case are that the appellant imported old and used
Digital Multifunction Printers and filed bills of entry dated
