2018 (8) TMI 1410

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....RIER, SC, CENTRAL BOARD OF EXCISE & AMP; 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 ter....

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.... this Court in Customs Appeal Nos.18 and 19 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 Sect....

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....iscate the goods and then release the goods without 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....