https://www.taxtmi.com/caselaws?id=119371 Photocopiers were held to be capital goods, not consumer goods, because a Larger Bench had already settled that they could be imported without restriction. On that binding classification, treating the goods as consumer goods was unsustainable, so the confiscation order was set aside. The appeal was allowed to that extent, and the appellant was held entitled to return of the penalty and redemption fine deposited. en-us Wed, 28 Dec 2005 00:00:00 +0530 Tue, 10 Jul 2012 17:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119371 Photocopiers were held to be capital goods, not consumer goods, because a Larger Bench had already settled that they could be imported without restriction. On that binding classification, treating the goods as consumer goods was unsustainable, so the confiscation order was set aside. The appeal was allowed to that extent, and the appellant was held entitled to return of the penalty and redemption fine deposited. Case-Laws Customs Wed, 28 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119371