Import restriction on multifunction digital copier-printers applies only from 05-06-2012; earlier imports need no licence.

Second hand multifunctional digital copier-cum-printers imported before 05-06-2012 were not covered by the then restriction on photocopier machines in para 2.17 of the Foreign Trade Policy. The goods were described and classified as multifunctional digital machines, and the record did not show that they were mere photocopiers. The amendment extending the restriction to digital multifunction printing and copying machines took effect only from 05-06-2012 and could not apply to earlier imports. No import licence was required, and confiscation, redemption fine and penalty were unsustainable.

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Issues: Whether second hand multifunctional digital copier cum printers imported before 05-06-2012 were covered by the restriction in para 2.17 of the Foreign Trade Policy as photocopier machines so as to require an import licence and justify confiscation, redemption fine and penalty.

Analysis: The goods were described in the bills of entry as multifunctional digital machines, copier, scanner and printer, and were classified under CTH 84433100. The record did not show that they were mere photocopiers falling within the restricted category then contained in para 2.17 of the Foreign Trade Policy. The amendment bringing digital multifunction printing and copying machines into the restricted category operated only from 05-06-2012 and could not govern imports made earlier. The department's assumption that enhanced valuation converted the goods into restricted photocopiers was rejected, and the prior decisions cited on the same issue supported the distinction between photocopier machines and multifunction digital printing and copying machines.

Conclusion: The imported goods were not restricted for import during the relevant period and no import licence was required; confiscation, redemption fine and penalty were unsustainable.

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