TaxTMI 
TaxTMI 
2016 (4) TMI 184
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....o the appellants herein to assess and permit clearance of 129 units of second hand Digital Multifunction print and copying machines, forming the subject matter, vide Bill of Entry No.5602113 dated 26th May, 2014 upon the payment of applicable duties of customs on the assessable value as determined by the competent authorities. 3 The learned Single Judge, recording the fact that with effect from 28th February, 2013, by virtue of the amendment to paragraph 2.17, vide notification No.35 (RE-2012)/2009-2014, the second hand Digital Multifunction Print and Copying Machines had been notified as restricted goods importable only as against authorisation. held as under : "34.As I have stated earlier, the Customs Act, 1962, provides for provisional....
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....h are imported without authorisation, can be released on payment of customs duty pending adjudication before the Customs authorities, came up for consideration before a Division Bench of the Bombay High Court in Commissioner of Customs (AP), Mumbai Vs. Alfred Menezes 2009 (242) E.L.T. 334 (Bom.) and it was held as under : "4. It is, therefore, clear that insofar as the prohibited goods are concerned, there is discretion in the officer to release the confiscated goods in terms as set out therein. Insofar as other goods are concerned, the officer is bound to release the goods. In the instant case, we are concerned with prohibited goods. The officer has exercised his discretion. The Tribunal [2009 (236) E.L.T. 587 (Tri.- Mum.)] has uphe....
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....having any relevance for the import made prior to 28.02.2013. Even though learned Assistant Solicitor General placed strong reliance on Notification No.35 (RE-2012)/2009-2014 dated 28.02.2013 that it is a clarificatory amendment and hence will have relevance to the case on hand and that it is given under the hand of the Director General of Foreign Trade who has effected this notification, we fail to gather any such indication to read it so, particularly in the context of the powers conferred under Section 5 of the Foreign Trade (Development and Regulation) Act on the Government to make amendment to the policy. A comparative study of Notification No.35 (RE-2012)/2009-2014 dated 28.02.2013 amending Para 2.17 of the Foreign Trade P....
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....stoms, Appraising Group V, Customs House, Kolkata, ordered as under : "As the importer has no import license or authorization for the clearance of the imported goods, I confiscate the goods valued at Rs. 23,83,359.00 under section 111(d) of the Customs Act, 1962. I however give the importer an option to redeem the said goods on payment of a fine under section 125 of Customs Act, 1962 of Rs. 4,10,000.00 (Rupees : Four Lakh Ten Thousand Only). I also impose a penalty of Rs. 1,80,000.00 (Rupees : One Lakh Eighty Thousand Only) on the importers under section 112(a) ibid on the offending goods as this is the 13th offence of the importer. Differential duty, fine and penalty to be paid forthwith." 9. Considering the facts from all angles, we do ....