2024 (3) TMI 247

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....all C.M.As.) : Mrs. R. Hemalatha Senior Panel Counsel For the Respondent (in all C.M.As.) : Mr. N. Viswanathan COMMON JUDGMENT The challenge made and the issue involved in this batch of appeals filed by the Revenue being same, they were taken up together and are disposed of by this common judgment. 2. At the outset, certain facts may be noted. The appeal in C.M.A. No.316 of 2022 is taken up as a lead matter for consideration. The appeal was admitted on the following substantial questions of law: (i) Whether on the facts and circumstances of the case, the CESTAT is right in allowing redemption for home consumption, despite admitting the fact that the conditions of para 2.31 of the Foreign Trade Policy are not satisfied? ....

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.... goods. After perusal of the documents, the lower authority passed an order of adjudication dated 19.12.2019 inter alia holding as under: i) Rejected the declared value of the goods under Rule 12 and re-determined the value in terms of Rule 9 of the CVR, 2007. ii) Confiscated the goods declared as old and used digital multifunction print and copying machines with standard accessories under Sections 111(d) and Section 111(o) of the Customs Act, 1962 for contravention of the provisions of imports. iii) imposed redemption fine under Section 125 of the Customs Act, 1962 and permitted the importer to re-export the goods imported within 90 days from the date of receipt of the order, failing which the imported goods were....

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....bunal. Upon hearing both sides, the Tribunal by common order dated 15.09.2021, rejected the appeals. The relevant portion of the same is extracted below: "11. Heard both sides. The issue has been considered and analysed by this Tribunal in a batch of appeals vide Final Order No.41931- 41971/2021 dated 27.08.2021. The discussions and findings of the Tribunal in the above stated final order are reproduced as under: "....... 35...... (1) Electronics & Information Technology Goods (Requirement for Compulsory Registration) Order 2012 has gone beyond the Act and Rules in imposing a restriction from imports. Even these restrictions were confined only to printers and plotters. Multi-Functional Devices were not co....

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....eipt of copy of this order, if the respondents pay the duty and other dues as per the impugned orders." 7. Aggrieved by the common order of the Tribunal, the Revenue carried the matter in appeals by way of a batch of matters including C.M.A 316 of 2022 which as stated supra, is taken as lead matter. It may be relavant to note that the present issue had engaged the attention of various forums including the High Courts across the country including that of Andhra Pradesh, wherein writ petitions were filed assailing the actions of the Customs authorities in detaining the containers and refusing clearance thereof on the pretext of applicability of Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 20....

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....regime under the Act of 1962 and the notifications issued thereunder, keeping in mind the earlier Order-in-Original dated 05.07.2017 passed by the Customs Authorities at Kolkata in like circumstances, and consider the petitioner firm's plea for release of the two consignments in accordance with law. This exercise shall be completed within one week from the date of furnishing of documents by the petitioner firm." 8. The matter was carried by way of SLP by the Revenue. The Special Leave Petitions and the Civil Appeal were disposed of by the Hon'ble Supreme Court after finding that the goods in question were already released on payment of penalty: "Today, when this batch of matters are taken up for further hearing, learned ....