Customs assessment must ? No, importability of second-hand multifunction machines to be decided by assessing authority under trade policy.

The Court held that the applicability of the DGFT notification, and whether the imported second-hand digital multifunction print and copying machines were freely importable or restricted, had to be examined by the customs assessing authority at the stage of assessment. The proper officer was directed to decide clearance under the Customs Act read with the Foreign Trade Policy, and, if required, to adjudicate confiscation, fine, and penalty. The writ petition was therefore disposed of by leaving the importability and clearance issues to customs assessment rather than writ-stage determination.

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Issues: Whether the applicability of the DGFT notification and the importability or restricted nature of the imported second-hand digital multifunction print and copying machines should be decided by the Court at the writ stage, or by the customs assessing authority under the Customs Act read with the Foreign Trade Policy.

Analysis: The matter was treated as covered by an earlier common order. The Court noted that the question whether the DGFT notification applied to the goods, and whether clearance could be refused, had to be examined by the proper customs officer at the time of assessment. It further observed that the customs authority could decide whether the goods were freely importable or restricted, and if required, adjudicate confiscation, fine, and penalty in accordance with the Customs Act and the applicable Foreign Trade Policy.

Outcome: The writ petition was disposed of by directing the customs assessing authority to assess the goods and, if necessary, adjudicate the matter under the Customs Act read with the applicable Foreign Trade Policy. The connected miscellaneous petition was closed.

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