https://www.taxtmi.com/caselaws?id=329047 The appeal was dismissed as the tribunal upheld the confiscation of non-functional imported multifunctional devices (MFDs) due to non-compliance with environmental regulations and failure to meet functionality requirements for direct re-use. The appellant's argument that the machines were functional after fitting with a hard disk was rejected, emphasizing the necessity of full functionality at the time of import to avoid penalties and confiscation under the Customs Act. Compliance with environmental regulations, including obtaining necessary certifications and ensuring direct re-use suitability, is crucial to prevent adverse legal consequences for imported goods. en-us Tue, 24 May 2016 00:00:00 +0530 Thu, 16 Feb 2017 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329047 The appeal was dismissed as the tribunal upheld the confiscation of non-functional imported multifunctional devices (MFDs) due to non-compliance with environmental regulations and failure to meet functionality requirements for direct re-use. The appellant's argument that the machines were functional after fitting with a hard disk was rejected, emphasizing the necessity of full functionality at the time of import to avoid penalties and confiscation under the Customs Act. Compliance with environmental regulations, including obtaining necessary certifications and ensuring direct re-use suitability, is crucial to prevent adverse legal consequences for imported goods. Case-Laws Customs Tue, 24 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329047