Revenue appeal dismissed, impugned goods released, fines imposed under Customs Act.

The appeal filed by the Revenue against the Order-in-Appeal Seaport C.Cus. II No. 184/2022 dated 31.03.2022 was dismissed. The First Appellate Authority allowed the appeal filed by the respondent-assessee, ordering the provisional release of the impugned goods. The Adjudicating Authority re-determined the value of the imported goods, confiscated some units, imposed fines, and penalties under the Customs Act, 1962. The provisional release of the impugned goods was upheld based on previous judgments, and the appeal was deemed devoid of merits. The order was pronounced on 23.09.2022.

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Issues:
1. Appeal against Order-in-Appeal Seaport C.Cus. II No. 184/2022 dated 31.03.2022.
2. Compliance with Domestic laws under BIS Act, 2016 and Customs Act, 1962.
3. Confiscation of goods, re-determination of value, redemption fine, and penalties.
4. Provisional release of impugned goods based on previous judgments.

Issue 1: Appeal against Order-in-Appeal
The appeal was filed by the Revenue against the Order-in-Appeal Seaport C.Cus. II No. 184/2022 dated 31.03.2022 passed by the Commissioner of Customs (Appeals-II), Chennai. The First Appellate Authority allowed the appeal filed by the respondent-assessee and ordered provisional release of the impugned goods.

Issue 2: Compliance with Domestic laws
The Adjudicating Authority found that the respondent had not complied with the provisions of Domestic laws under the Bureau of Indian Standards (BIS) Act, 2016, failed to obtain DGFT authorization for the import of second-hand goods, and mis-declared the value of the imported used MFDs in violation of Section 14 of the Customs Act, 1962.

Issue 3: Confiscation of goods, re-determination of value, redemption fine, and penalties
The Adjudicating Authority re-determined the value of the imported goods, confiscated 502 units of goods, imposed a redemption fine, and penalties under various sections of the Customs Act, 1962. The penalties were imposed for rendering the goods liable for confiscation and non-compliance with customs procedures.

Issue 4: Provisional release of impugned goods based on previous judgments
The First Appellate Authority ordered provisional release of the impugned goods by following the order of the CESTAT in a previous case and a decision of the Hon'ble Apex Court. The Tribunal, after considering the rival contentions and previous judgments, upheld the provisional release of the goods, stating that if goods are not confiscatable under Section 111(d) of the Customs Act, then the import was not prohibited.

In conclusion, the appeal filed by the Revenue was dismissed as it was deemed devoid of merits based on the findings of previous judgments and the lack of reasons to deviate from those findings. The provisional release of the impugned goods was upheld, and the order was pronounced in the open court on 23.09.2022.

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