https://www.taxtmi.com/caselaws?id=399210 Used multifunction devices were not shown to fall within the amended compulsory registration schedule for printers, scanners, copying machines or duplicators, so the registration requirement did not apply. On the customs and trade compliance issues, multifunction devices were treated as restricted rather than prohibited goods, redemption under the Customs Act remained available where confiscation was otherwise justified, and substantial compliance with hazardous waste and foreign trade requirements was accepted; the matter was therefore fit for adjudication of redemption fine and penalty rather than absolute confiscation. en-us Thu, 03 Sep 2020 00:00:00 +0530 Fri, 28 May 2021 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399210 Used multifunction devices were not shown to fall within the amended compulsory registration schedule for printers, scanners, copying machines or duplicators, so the registration requirement did not apply. On the customs and trade compliance issues, multifunction devices were treated as restricted rather than prohibited goods, redemption under the Customs Act remained available where confiscation was otherwise justified, and substantial compliance with hazardous waste and foreign trade requirements was accepted; the matter was therefore fit for adjudication of redemption fine and penalty rather than absolute confiscation. Case-Laws Customs Thu, 03 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399210