https://www.taxtmi.com/caselaws?id=116788 The Tribunal overturned the impugned order for confiscation of second-hand photocopier machines under Section 111(d) of the Customs Act, ruling that the machines were consumer goods, not capital goods, and thus not subject to confiscation. The appellants successfully challenged the confiscation based on misdeclaration of value and lack of import license, emphasizing a precedent allowing importation without restrictions. The decision provides clarity on the classification of such goods and highlights the importance of proper licensing for restricted imports. en-us Tue, 12 Jul 2005 00:00:00 +0530 Sat, 16 Jun 2012 16:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116788 The Tribunal overturned the impugned order for confiscation of second-hand photocopier machines under Section 111(d) of the Customs Act, ruling that the machines were consumer goods, not capital goods, and thus not subject to confiscation. The appellants successfully challenged the confiscation based on misdeclaration of value and lack of import license, emphasizing a precedent allowing importation without restrictions. The decision provides clarity on the classification of such goods and highlights the importance of proper licensing for restricted imports. Case-Laws Customs Tue, 12 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116788