Tribunal allows import appeal, no license needed for used printer; declared value upheld, order set aside.

The Tribunal ruled in favor of the appellant, determining that no specific license was needed for importing the old and used Digital Multi Function Printer due to the timing of the Bill of Lading, which was prior to the restriction date. Additionally, the Tribunal found that the declared value was correct, as there was no corroborative evidence to support the enhanced value based on the Chartered Engineer's certificate. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief.

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Issues Involved:
The issues involved in the judgment are related to the import of old and used Digital Multi Function Printer without obtaining permission from the Ministry of Environment & Forest, leading to the goods being held liable for confiscation, imposition of redemption fine, and penalty.

Summary of Judgment:

Issue 1: Requirement of Permission for Import

The appellant imported old and used Digital Multi Function Printer without obtaining permission from the Ministry of Environment & Forest, as required by Circular No.27/2011-Customs. The goods were held liable for confiscation and penalties were imposed. However, the Tribunal found that as the Bill of Lading was issued prior to 28.02.2013, there was no restriction on the import of the subject goods. Referring to a previous case, it was held that no specific license was required for import in such cases. The Tribunal concluded that the appellant was not required to obtain any specific license for the import of the goods.

Issue 2: Declaration of Value

The value of the imported goods was enhanced based on the Chartered Engineer's certificate. The Tribunal noted that mere enhancement of value on the basis of the certificate cannot be a ground for treating the declared value as mis-declared unless there is other corroborative evidence. It was emphasized that the declared value was correct and no license was required for import. Therefore, the impugned order was set aside, and the appeal was allowed with consequential relief.

In conclusion, the Tribunal ruled in favor of the appellant, holding that no specific license was needed for the import of the goods due to the timing of the Bill of Lading and that the declared value was correct. The impugned order was set aside, and the appeal was allowed.

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