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| The Tax Publishers2020 TaxPub(EX) 331 CUSTOMS ACT, 1992
Section 111(d)
Since restriction on import of second hand multi functional digital copiers came into force only from 28-2-2013 and not before, therefore, import of the goods in question was therefore not restricted and confiscation under section 111(d) was set aside.
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Confiscation of goods - Improper import of goods - Restriction on import of second hand multi functional digital copiers came into force only from 28-2-2013 -
Issue was as regards confiscation of imported multi functional digital copiers considering import restrictions under Notification No.31 (RE-2012)/2009-14. Held: Evidently, only photo copier machines and not multi functional digital copiers were restricted for import during the relevant period. Restriction on multi functional digital copiers came into force much later only w.e.f. 28-2-2013.Rrestriction on import of second hand multi functional digital copiers come into force only from 28-2-2013 and not before, therefore, import of the goods in question was therefore not restricted and confiscation under section 111(d) was set aside.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
IN THE CESTAT, HYDERABAD BENCH
D.M. MISRA, MEMBER (JUDICIAL) & P. VENKATA SUBBA RAO, MEMBER (TECHNICAL)
Mass The Toner Shop v. Commr. of Cus. & ST
Customs Appeal No. 2659 of 2010/HYD
Order No. A/30328/2020/HYD
21 January, 2020
Appellant by: V. Sreenivasan, Advocate
Respondent by: Mir Anwar Mohiuddin, Authorized Representative
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