2018 (8) TMI 1410

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....MP; CUSTOMS JUDGMENT Petitioner has imported into India used Digital Multifunction Printers/Devices. The goods were confiscated by the competent authority under the Customs Act (the Act) in terms of Ext.P5 order. Ext.P5 order was challenged by the petitioner before the Customs, Excise and Service Tax Appellate Tribunal, Bangalore (the Tribunal) and in terms of Ext.P9 order, the said Tribunal mo....

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....of 2017 reads thus: "42. On the reasoning above considering the fact that the goods detained, but for the violation of FTP, are restricted goods possible of importation and even in the teeth of the violation could be redeemed; we direct the release of the goods on payment of the redemption fine as modified by the Tribunal, the penalty under Section 112(a) as also a simple bond without sureties f....

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.... any condition. The importer would be entitled to raise all contentions before the DGFT and also avail of the appellate remedies available under the Foreign Trade Act. 43. The question of law at (viii) to (x) are answered in favour of the importer subject however to the proceedings before the DGFT. If the release is not effected within 90 days then the Commissioner would be entitled to sell the....