Commissioner Of Customs ... vs M/S.Deepak Enterprises

[Arising out of Order-in-Appeal No.C.Cus. No.1147/2009, dated 17.09.2009 passed by the Commissioner of Customs (Appeals), Chennai]

COMMISSIONER OF CUSTOMS [PORT-IMPORTS], CHENNAI APPELLANT

Versus

M/s.DEEPAK ENTERPRISES RESPONDENT

C/00012/2010

M/s.DEEPAK ENTERPRISES APPELLANT

Versus

COMMISSIONER OF CUSTOMS [PORT-IMPORTS], CHENNAI RESPONDENT

Appearance:

For the Assessee Shri A.K. Jayaraj, Adv.

For the Revenue Shri L. Paneerselvan, AC (AR)

CORAM:

Honble Shri D.N. Panda, Judicial Member

Date of hearing/decision 09-07-2015

FINAL ORDER NOs. 40761-40762 / 2015

Learned counsel in appeal no.C/00012/2010 submits that the dispute in relation to Second-hand Digital Multifunction Photocopying Machines having been decided by Honble High Court of Madras in a batch of Writ Petition Nos.21732 and Ors., by order dated 27.02.2012 holding that the restriction was not there in respect of the imports made prior to 5th June, 2012, the appeal is to be allowed. He cites para 24 of the Judgment in his defence, which reads as under:-

24. It could be gathered, from the Minutes of the twenty fourth meeting of the Technical Review Committee, held at New Delhi, on 16.11.2011, that there is no specific mention about the multifunction devices in the EXIM and therefore, the import of multifunction devices need to be placed in the same category, as photocopying machines. In fact, it had been decided, in the said meeting, to request the Directorate General of Foreign Trade to include multifunction devices in the restricted list, so that the Ministry of Environment and Forests could consider the applications for import of such devices, in the light of the conditions provided in the Basel Convention Technical Guidelines on Transboundary Movements of Electronic and Electrical Waste after getting the necessary opinion from the Expert Committee. Thus, it is clear that the Digital Multifunction Print and Copying Machines are not in the restricted category, at present.

2. In view of the decision of the Honble High Court of Madras to the above extent appeal of the assessee in C/00012/2010 is allowed and the Revenue appeal on the same point in appeal no.C/00567/2009 is dismissed.

(Dictated and pronounced in open court)

(D.N. PANDA) JUDICIAL MEMBER

ksr 12-07-2015

DRAFT Remarks

I II III

Date of dictation 09.07.2015

Draft Order - Date of typing

Fair Order Typing 12.07.2015

Date of number and date of dispatch

,4 C/00567/2009, C/00012/2010