TaxTMI 
TaxTMI 
2023 (5) TMI 904
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....llant Shri Shovendu Banerjee, Advocate for the Respondent ORDER Per Ashok Jindal : The Revenue is in appeal against the impugned order wherein the ld.Commissioner (Appeal) held that there is no license required for import of old and used Digital Multifunction Printer before 28.02.2013 and the value cannot be enhanced on the basis of Chartered Engineer's Certificate without any corroborativ....
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....ning etc.. It was held that the said consignment being second hand was restricted item in terms of Para 2.17 of Foreign Trade Policy, 2009 - 2014 and Para 2.33 & 2.33A of HBP and could be imported against valid license. On appeal, the ld.Commissioner (Appeals) held that for the impugned goods, no license is required in terms of restrictions made under Para 2.17 of the Foreign Trade Policy 2009-201....
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....2013, there was no restriction on import of subject goods. Enquiring from the office of the DGFT, it was informed that in consultation with Law Ministry, they had decided not to file SLP against the said judgment of the Madras High Court. As for the question of confiscation of the goods for mis-declaration of value, we find that the appellants had declared the goods correctly in description/quanti....