https://www.taxtmi.com/caselaws?id=120093 The Tribunal dismissed the Revenue's appeal against the confiscation of a semi-finished photocopier machine. The Tribunal upheld the order-in-appeal setting aside the confiscation, finding that the photocopiers were imported in completely knocked down condition with appropriate duty paid, and were repaired at the respondent's premises. The Tribunal concluded that the goods found were in the form of semi-finished machines imported in CKD condition, and therefore, no confiscation was justified. en-us Wed, 06 Sep 2006 00:00:00 +0530 Mon, 16 Jul 2012 16:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120093 The Tribunal dismissed the Revenue's appeal against the confiscation of a semi-finished photocopier machine. The Tribunal upheld the order-in-appeal setting aside the confiscation, finding that the photocopiers were imported in completely knocked down condition with appropriate duty paid, and were repaired at the respondent's premises. The Tribunal concluded that the goods found were in the form of semi-finished machines imported in CKD condition, and therefore, no confiscation was justified. Case-Laws Central Excise Wed, 06 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120093