TaxTMI 
TaxTMI 
2018 (4) TMI 1668
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....iving clearance for release of its goods on the pretext of applicability of 'Electronics and IT Goods (Requirement for Compulsory Registration) Order (CRO), 2012' to the goods imported by it, is illegal. Heard Sri P.Gangaiah Naidu, learned senior counsel representing Sri N.Bharat Babu, learned counsel for the petitioner firm, and the learned Assistant Solicitor General for India appearing for the Customs authorities. The petitioner firm, an enterprise registered under the Micro, Small and Medium Enterprises Development Act, 2006, is in the business of manufacturing and servicing old and used MFD (Multi Function Devices) printers and photocopiers. It obtained an import-export license from the Ministry of Commerce and Industry, Governme....
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....lowed to be imported/sold in the Indian market without registration. The communication further stated that the CRO applies universally to all notified products after the date of its coming into effect and repaired/refurbished/second hand items, if notified, also require registration under the provisions of the Order. It was further stated that for a notified product, the importer should get the product registered with BIS before importing it into India or should provide an exemption letter from MeitY and that unregistered repaired/refurbished/second hand items should not be allowed to be imported without prior permission from MeitY. The communication ended with the caution that in such cases, unregistered products should be detained at Cust....
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....ed once the MFDs are domestically manufactured." Schedule VIII is titled 'List of documents for verification by Customs for import of other wastes specified in Part D of Schedule III.' Clause 4(j) thereof deals with used multifunction print and copying machines (MFDs) and the documents required to be furnished for their import are stipulated as under: "(a) The country of Origin Certificate along with bill of lading and packaging; (b) The certificate issued by the inspection agency as certified by the exporting country or the inspection and certification agency approved by Directorate General Foreign Trade (DGFT) for functionality, having residual life of not less than five years and serial number; (c) Extended Producer Responsib....
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....e would state that as the petitioner firm did not have such authorization, the subject consignments were not released. He is however at a loss to explain as to how the Government of India, through its Ministry of Commerce and Industry, Department of Commerce, Directorate General of Foreign Trade, issued Notification No.36/2015-2020 dated 17.01.2017 stating to the contrary. Therein, the Import Policy is stipulated under Schedule 1 of Section XVI Chapter-84, indicating the Exim Code of the product, the item description, the import policy applicable thereto and the policy conditions, in the form of a table. In so far as Exim Code No.8443 31 00 relating to the item description 'Machines which perform two or more of the functions of printing, co....
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....d penalty of Rs. 1,45,000/- under Section 112(a) thereof. The petitioner firm admits that it paid the aforestated fine and penalty in Para 3 of the writ affidavit. This order therefore attained finality. That being so, there is no reason as to why the later consignments of the petitioner firm, which have been withheld, should not be treated alike. As regards the applicability of the 'Electronics and IT Goods (Requirement for Compulsory Registration) Order (CRO), 2012', the communication dated 06.12.2016 makes it clear that only repaired/refurbished/second hand items, if notified, would require registration. The learned Assistant Solicitor General could not produce before us any notification issued thereunder relating to the MFD (Multi Fu....