https://www.taxtmi.com/caselaws?id=379669 Used second-hand multifunction digital photocopiers and printers were treated as confiscable for import policy violation, but not as prohibited goods warranting absolute confiscation; release on redemption terms was considered appropriate, with fine and penalty fixed by reference to the re-assessed value and customs duty payable. Separate penalties on the proprietors were set aside because the firm had already been penalised for the same transaction. The alleged breach of the Compulsory Registration Order was also rejected, as the imported MFDs were not specifically notified under that regime and the order could not be extended by departmental letter to unnotified goods. en-us Wed, 03 Apr 2019 00:00:00 +0530 Mon, 06 May 2019 08:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379669 Used second-hand multifunction digital photocopiers and printers were treated as confiscable for import policy violation, but not as prohibited goods warranting absolute confiscation; release on redemption terms was considered appropriate, with fine and penalty fixed by reference to the re-assessed value and customs duty payable. Separate penalties on the proprietors were set aside because the firm had already been penalised for the same transaction. The alleged breach of the Compulsory Registration Order was also rejected, as the imported MFDs were not specifically notified under that regime and the order could not be extended by departmental letter to unnotified goods. Case-Laws Customs Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379669