Import restriction on multifunction copiers cannot justify confiscation when the policy came into force after import and goods fall outside the prohibited category.

Imported multifunction digital photocopying machines were treated as not liable to confiscation where the Foreign Trade Policy restriction on such multifunction digital photocopiers took effect only from 05.06.2012 and the imports were made earlier. The goods were described and certified as multifunction copiers with printer, scanner, fax and memory functions and classified under CTH 84433100, so they could not be recharacterised as mere restricted photocopiers on the facts recorded. The confiscation, together with the redemption fine and penalty, was therefore unsustainable and was set aside.

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Issues: Whether the imported multifunction digital photocopying machines were liable to confiscation as restricted goods imported without licence in violation of paragraph 2.17 of the Foreign Trade Policy.

Analysis: The imported goods were described and certified as multifunction copiers with printer, scanner, fax and memory functions, and were classified under CTH 84433100. The restriction under paragraph 2.17 of the Foreign Trade Policy against multifunction digital photocopiers operated only from 05.06.2012, whereas the imports in question were made before that date. On the facts recorded, the goods could not be treated as mere photocopiers falling within the restricted category, and the basis for confiscation was therefore unsustainable.

Conclusion: The confiscation of the goods and the consequential redemption fine and penalty were set aside.

Ratio Decidendi: Goods cannot be confiscated as restricted imports when the applicable restriction had not yet come into force and the evidence shows that the goods do not fall within the prohibited category.

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