https://www.taxtmi.com/caselaws?id=793860 Old and used multi-function devices were treated as second-hand capital goods falling within the restricted import category under the Foreign Trade Policy, so DGFT authorisation was required and confiscation under the Customs Act was sustained; however, the redemption fine and importer's penalty were reduced. The goods were also found to satisfy the objective exemption criteria for Highly Specialised Equipment under the Compulsory Registration Order, and no ETA requirement was proved because wireless functionality was not affirmatively established. Alleged Hazardous Wastes Rules violations were not proved, and re-determination of value alone did not establish misdeclaration. Penalty under Section 114AA failed for want of proof of knowing use of false documents, while the importer's penalty was reduced. en-us Tue, 23 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793860 Old and used multi-function devices were treated as second-hand capital goods falling within the restricted import category under the Foreign Trade Policy, so DGFT authorisation was required and confiscation under the Customs Act was sustained; however, the redemption fine and importer's penalty were reduced. The goods were also found to satisfy the objective exemption criteria for Highly Specialised Equipment under the Compulsory Registration Order, and no ETA requirement was proved because wireless functionality was not affirmatively established. Alleged Hazardous Wastes Rules violations were not proved, and re-determination of value alone did not establish misdeclaration. Penalty under Section 114AA failed for want of proof of knowing use of false documents, while the importer's penalty was reduced. Case-Laws Customs Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793860