COMMISSIONER OF CUSTOMS Vs. RASI OFFSET PRINTERS

JUDGEMENT

(1.) The Revenue has challenged in this appeal, the order passed by the Tribunal which has allowed the appeal of the Assessee and has held, the second hand photocopier machine is freely importable and therefore confiscation of the said material, imposition of fine and penalty is not justified.

(2.) The Assessee has imported used photocopier/photocopying assembly, separately under different bills. The original adjudicating authority passed an order holding that the goods so imported were liable for confiscation under Section 111(d) and (m) of the Customs Act, 1962 r/w Section 3(2) and 3(3) of the Foreign Trade (Development and Regulation) Act, 1992, with an option to redeem the same on payment of fine under the provisions of Section 125 of the Customs Act, 1962 and also imposed penalties on the Assessee-tinder the provisions of Section 112(a) of Customs 'Act, 1962. Aggrieved by the said order, the Assessee preferred an appeal to the Commissioner (Appeals) to uphold the said order. Aggrieved by the said order, the Assessee preferred an appeal to die Tribunal. The Tribunal held that the issue is fully covered in terms of the larger bench judgment rendered in the case of Atul Commodities (P) Ltd. and Ors. v. CC Cochin,2005 100 ECC 409 (Tri-LB), which has held that the import of second hand photocopier machine is to be treated as capital goods and not as consumer goods and hence it does not require procurement of license in terms of the EXIM Policy. They are freely importable and hence the goods cannot be confiscated. Appellants had not challenged the enhancement of the value. Therefore the appeals are allowed only to the extent of setting aside fine and penalty, with consequential reliefs. Aggrieved by the said order, the Revenue has preferred this appeal.

(3.) Learned Counsel for the Revenue relied on Annex.D and contended that as per para 2.17 of the EXIM Policy 2002-2007, it is not freely importable. As Annex.D was not clear and it referred only to personal computers and laptops, we requested the counsel to make available the EXIM Policy 2002-2007, so that we could find out what exactly para 2.17 means and adjourned the case to today. Today, the learned Counsel has produced the extract containing Chapter-2 of the EXIM Policy 2002-2007 which deals with general provisions regarding imports and exports. In the same, we do not find para 2.17. Learned Counsel referred to page 6 where it is stated as under: Second Hand Goods: All second hand goods shall be restricted for imports and may be imported only in accordance with the provisions of this Policy, ITC(HS), Handbook (Vol.1), Public Notice or a licence/certificate/permission issued in this behalf.