2024 (9) TMI 415

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....containers) was rejected. 2. The brief facts of the case are that appellant had imported fourteen containers containing Multi-functional Digital Devise (MFD) and part thereof at Pipavav Port. Clearance of the said containers was in process. Bills of entry in regard to two containers were filed. The DRI had seized the containers under Panchanama dtd. 01/02.03.2018 and Panchanama dtd. 15.03.2018. It is alleged that the goods were restricted for import as per the Notification No. 35(RE-2012)/2009-2014 dtd. 28.02.2013 by relying on examination report of valuer. Vide seizure memo dtd. 10.08.2018, said goods were seized. Appellant had submitted application dtd. 11.12.2018 before the Commissioner of Customs, Jamnagar praying for provisional relea....

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....imited prayer of the appellant is for provisional release of the goods. It is seen from the records that there have been number of orders issued by this Tribunal and various High Courts accepting the fact that the impugned MFDs are not liable for absolute confiscation. In this regard, we also find support from judgments of the Hon'ble Supreme Court in the case of Commissioner of Customs v. Atul Automations Pvt. Ltd. [(Civil Appeal No. 1057 of 2019 & Connected cases arising out of SLP No. 12471 of 2018, disposed of on 24-1-2019] [2019 (365) E.L.T. 465 (S.C.)] [Atul Automations] stating, the review petition filed by the revenue against the order has been dismissed. 6. We also find that the adjudicating authority heavily relied upon the para ....