Customs: No penalty U/s. 112(a) on goods not liable for confiscation U/s. 111

Pathange & Co. Vs Commissioner of Customs (CESTAT Hyderabad) The short point to be decided is whether the consignment MFD copiers imported prior to 05.06.2012 when the restriction was imposed upon them are liable to confiscation under section 111(d) for violation of Foreign Trade Policy. Prior to this date, restrictions were imposed only on photocopiers and not on Multi Functional Digital Copiers explicitly. It is the case of the Revenue that used once copiers are prohibited for import, in the absence of any explicit exclusion for digital copiers, the same should also be held as photocopie...